South Dakota Code § 7-9-18

Failure by register to collect, record, report or pay over fees as theft
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Any register of deeds who shall neglect or omit to charge or collect the fees allowed by law for services rendered by him, or shall fail to keep a record of the same, or to make a correct statement thereof to the county auditor, or to pay over such fees to the county treasurer as provided in §
7-9-17
, with intent to evade the provisions of said section, shall be guilty of theft.

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