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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 39A - Energy Minerals Severance Tax
§ 10-39A-20 False statement under oath as perjury.
Universal Citation: SD Codified L § 10-39A-20 (2017)
10-39A-20. False statement under oath as perjury. Any person, required by this chapter to make or file a statement or to verify it under oath, who intentionally makes or verifies under oath a false statement is guilty of perjury with punishment, upon conviction, as provided by law.
Source: SL 1982, ch 100, ยง 5.
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