Filing an application for refund with fraudulent intent is a petty offense. Source: SL 1976, ch 92 , § 9; SL 1982, ch 86 , § 17. Effective July 1, 2026
Fraudulent refund claims as petty offense
SDCL § 10-18A-14 — under PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS.
SDCL § 10-18A-14