Section 10-38-9 - False statement or failure to furnish information concerning utility as misdemeanor. - South Dakota Statutes

10-38-9. False statement or failure to furnish information concerning utility as misdemeanor. Any agent of any public utility company who shall knowingly make to any official of this state having the right to require the same for taxation purposes, any false or fraudulent statement or report concerning any of the affairs of such public utility company which is required for the purposes of determining any taxation matter, or who shall fail for a period of twenty days after mailing by registered or certified mail by the Department of Revenue and Regulation to him, a request for such information, to furnish the same, is guilty of a Class 2 misdemeanor.

Source: SDC 1939, § 57.9918; SL 1982, ch 86, § 27; SL 2003, ch 272, § 82.