Statutes, codes, and regulations
South Dakota Codified Laws
Title 47 - CORPORATIONS
Chapter 30 - CORPORATE FRAUDS AND MISMANAGEMENT
Section 47-30-4 - Receipt of corporate property without proper accounting entry as theft

S.D. Codified Laws § 47-30-4

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Current with legislation signed by the governor on or before 3/6/2024
Section 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.

SDCL 47-30-4

SDC 1939, § 13.4311; SL 1983, ch 15, § 49.