7-11-16. Failure to collect or account for fees as theft.
Any county treasurer who shall neglect or omit to charge or collect the fees allowed for services rendered or shall fail or neglect to keep a record of the same or to make a correct statement thereof to the county auditor, with the intent to evade the provisions of this chapter shall be guilty of theft.
Source: SL 1890, ch 134, §4; RPolC 1903, §882; RC 1919, §5939; SDC 1939, §12.9909; SL 1981, ch 43, §4.