47-30-6. Fraudulent mutilation or falsification of corporate books as felony.
Any director, officer, agent, or member of a corporation, who, with intent to defraud, destroys, alters, mutilates, or falsifies any of the books, papers, writings, or securities belonging to the corporation, or makes or concurs in making any false entry, or omits or concurs in omitting to make any material entry in a book of accounts, or other record or document kept by the corporation, is guilty of a Class 4 felony.
Source: SDC 1939, §13.4312; SL 1983, ch 15, §51.
Structure South Dakota Codified Laws
Chapter 30 - Corporate Frauds And Mismanagement
Section 47-30-1 - Fraudulent subscription agreement--Misdemeanor.
Section 47-30-3 - Fraudulent prospectus or report--Felony.
Section 47-30-4 - Receipt of corporate property without proper accounting entry as theft.
Section 47-30-5 - Fraudulent corporate insolvency--Participating directors--Misdemeanor.
Section 47-30-6 - Fraudulent mutilation or falsification of corporate books as felony.
Section 47-30-7 - Refusal to permit stockholder access to books--Misdemeanor.
Section 47-30-8 - Unauthorized use of another's name in corporate publications--Misdemeanor.
Section 47-30-9 - Participation in false report or refusing to make report as misdemeanor.
Section 47-30-10 - Director's liability for failure to perform duties--Misdemeanor.
Section 47-30-11 - Director deemed to possess knowledge.
Section 47-30-12 - Presence of director at meeting as concurrence--Written dissent--Procedure.