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2019 South Dakota Codified Laws
Title 47 - Corporations
Chapter 30 - Corporate Frauds And Mismanagement
§ 47-30-4 Receipt of corporate property without proper accounting entry as theft.
Universal Citation: SD Codified L § 47-30-4 (2019)
47-30-4. Receipt of corporate property without proper accounting entry as theft. Any director, officer, or agent of a corporation, who knowingly receives or possesses property of the corporation, otherwise than in payment of a just demand, and who, with intent to defraud, omits to make or cause to be made a full and true entry thereof in the books or accounts of the corporation, is guilty of a theft.
Source: SDC 1939, § 13.4311; SL 1983, ch 15, § 49.
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