10-21-17. Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft.
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/sd/title-10/chapter-10-21/10-21-17A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft.