South Dakota Codified Laws 10-18A-14. Fraudulent refund claims as petty offense
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Filing an application for refund with fraudulent intent is a petty offense.
Terms Used In South Dakota Codified Laws 10-18A-14
- Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
Source: SL 1976, ch 92, § 9; SL 1982, ch 86, § 17.