10-21-17. Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft.
A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft.
Source: SL 1868-9, ch 25, §83; PolC 1877, ch 28, §87; CL 1887, §1648; RPolC 1903, §2227; RC 1919, §6946; SDC 1939, §12.9907; SL 1982, ch 86, §23; SL 2018, ch 63, §17.