A treasurer or any other person, who intentionally issues a tax receipt, or duplicate tax receipt, required by this title, by fraudulently making the tax receipt and its duplicate, or the document purporting to be its duplicate, different from each other, with intent to defraud the state, any county, or any person, is guilty of theft.
S.D. Codified Laws § 10-21-18
Fraudulent variations between tax receipt and duplicate as theft
Source: SL 1868-9, ch 25, § 84; PolC 1877, ch 28, § 88; CL 1887, § 1649; RPolC 1903, § 2228; RC 1919, § 6947; SDC 1939, § 12.9908; SL 1982, ch 86, § 24; SL 2018, ch 63, § 18.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.