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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 39A - Energy Minerals Severance Tax » Section 10-39A-20 – False statement under oath as perjury.

10-39A-20. False statement under oath as perjury.

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.