South Dakota Code § 51A-1-10

False entries--Obstruction of examination--Felonies
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It is a Class 4 felony for an officer, director, employee, or agent of a bank:
(1) With intent to deceive, to make any false or misleading statement or entry or omit any statement or entry that should be in any book, account, report, or statement of the bank; or
(2) To obstruct or endeavor to obstruct a lawful examination of the bank by an officer or employee of the division.

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