10-50-21. Use or possession of counterfeit stamp as felony--Reuse of stamp.
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/sd/title-10/chapter-10-50/10-50-21·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person who forges a counterfeit of any stamp prescribed by the secretary of revenue under the provisions of this chapter, or who uses a counterfeited stamp, or who knowingly possesses a counterfeited stamp, or who uses more than once any stamp required by this chapter, for the purpose of evading the tax thereby imposed, is guilty of a Class 4 felony.