No person may intentionally falsify the value of transferred real estate to the register or intentionally claim a transfer to be “exempt from transfer fee” with knowledge that the transfer does not fall within the exemptions provided in this chapter and to pay an insufficient fee or no fee on such transfer as provided in § 43-4-21. A violation of this section is a Class 1 misdemeanor.

Attorney's Note

Under the South Dakota Laws, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class 1 misdemeanorup to 1 yearup to $2,00
For details, see § 22-6-2

Terms Used In South Dakota Codified Laws 43-4-26

  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2

Source: SL 1968, ch 27, § 5; SL 1969, ch 26, § 1; SL 1983, ch 15, § 1; SL 1989, ch 377.