10-38-5. False statement in utility report--Petty offense.
It is a petty offense for any public utility that is required by chapters 10-28, 10-33, or 10-35, to make any report or statement for purposes of taxation, to knowingly make a false statement in any material respect.
Source: SL 1917, ch 120, §5; SL 1917, ch 121, §5; SL 1917, ch 122, §5; RC 1919, §§6612, 6633, 6646; SDC 1939, §57.9917; SL 1982, ch 86, §25; SL 2021, ch 43, § 18.