No person may intentionally falsify the value of transferred real estate to the register or intentionally claim a transfer to be "exempt from transfer fee" with knowledge that the transfer does not fall within the exemptions provided in this chapter and to pay an insufficient fee or no fee on such transfer as provided in § 43-4-21. A violation of this section is a Class 1 misdemeanor.
S.D. Codified Laws § 43-4-26
Falsification of value of real estate or false claim of exemption as misdemeanor
Source: SL 1968, ch 27, § 5; SL 1969, ch 26, § 1; SL 1983, ch 15, § 1; SL 1989, ch 377.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.