10-21-18. Fraudulent variations between tax receipt and duplicate as theft.
56 words·~1 min read·
/sd/title-10/chapter-10-21/10-21-18·A 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, 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.