Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45A - RETAIL SALES AND SERVICE TAX REFUNDS
Section 10-45A-15 - Fraudulent claims-Recovery of excess payment-Filing as petty offense

S.D. Codified Laws § 10-45A-15

Download
PDF
Current through the 2024 Legislative Session
Section 10-45A-15 - Fraudulent claims-Recovery of excess payment-Filing as petty offense

If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the department may initiate appropriate legal actions to recover the amount paid. Fraudulently filing an excessive claim is a petty offense.

SDCL 10-45A-15

SL 1974, ch 89, § 9; SL 1982, ch 86, § 38.