False statement under oath as perjury

SDCL § 10-39A-20 — under ENERGY MINERALS SEVERANCE TAX.

SDCL § 10-39A-20

Any person, required by this chapter to make or file a statement or to verify it under oath, who intentionally makes or verifies under oath a false statement is guilty of perjury with punishment, upon conviction, as provided by law. Source: SL 1982, ch 100 , § 5. 10-39A-21. Repealed by SL 1992, ch 158 , § 4.