Filing an application for refund with fraudulent intent is a petty offense.
S.D. Codified Laws § 10-18A-14
Fraudulent refund claims as petty offense
Source: SL 1976, ch 92, § 9; SL 1982, ch 86, § 17
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.