reglab/housing_qa huggingface dataset:
SD Codified L § 4-2-5 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-5 - Removal of auditor-general from office.

4-2-5. Removal of auditor-general from office.The auditor-general may be removed at any time without assignment of cause by joint resolution or act of the Legislature. He shall not otherwise be subject to removal except that he may be suspended or be removed by a special proceeding in the circuit court for Hughes County, South Dakota, on the grounds and in the manner provided in §§3-17-6 to 3-17-11, inclusive, as though he were a local officer. Source: SL 1943, ch 258, §2; SDC Supp 1960, §55.2902; SL 1966, ch 165, §1; SL 1968, ch 205, §1.
SD Codified L § 4-2-6 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-6 - Employment of personnel for department--Traveling expenses.

4-2-6. Employment of personnel for department--Traveling expenses.The auditor-general shall appoint one or more persons qualified by special training and experience, as assistants and may employ such other examiners, auditors, and clerks as may be necessary to do the work of the Department of Legislative Audit, within the limits of existing appropriations, at salaries fixed by the auditor-general within policy guidelines established by the Executive Board of the Legislative Research Council. The auditor-general, his assistants, and employees shall receive their traveling expenses incurred in the performance of their official duties at state rates established by the Board of Finance. Source: SL 1943, ch 258, §3; SDC Supp 1960, §55.2903; SL 1966, ch 165, §2; SL 1981, ch 26.
SD Codified L § 4-2-7 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-7 - Employment of additional personnel for follow-up services.

4-2-7. Employment of additional personnel for follow-up services.The auditor-general may employ additional personnel whose duties shall be to provide follow-up services, without cost, to all departments and agencies of the state and to all of its political subdivisions, including school districts, in order to facilitate the implementation of recommendations resulting from audits conducted by the Department of Legislative Audit, and further in order to standardize and modernize the records and procedures, including those relating to the utilization of data processing, which are required to be followed by them. Source: SDC Supp 1960, §55.2903 as added by SL 1967, ch 255.
SD Codified L § 4-2-8 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-8 - Executive Board of Legislative Research Council to direct activities.

4-2-8. Executive Board of Legislative Research Council to direct activities.The Executive Board of the State Legislative Research Council is hereby empowered to act on behalf of the Legislature in directing the activities of the auditor-general. Source: SL 1966, ch 165, §17.
SD Codified L § 4-2-9 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-9 - Access to books and property for investigations--Space and equipment.

4-2-9. Access to books and property for investigations--Space and equipment.The auditor-general and any of his assistants, examiners, auditors, clerks, or agents shall be entitled to access to any and all of the books, blanks, records, vouchers, cash, and property of each and every department, agency, institution, office, fund, or political subdivision which it may be authorized to investigate and also to have reasonable use of the space and equipment in such places for its officers or employees in making any audit or investigation of any kind. Source: SL 1943, ch 258, §4; SDC Supp 1960, §55.2904; SL 1966, ch 165, §3.
SD Codified L § 4-2-10 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-10 - Subpoena and examination of witnesses in investigations--Expenses and per diem of witnesses.

4-2-10. Subpoena and examination of witnesses in investigations--Expenses and per diem of witnesses.The auditor-general and his assistants, examiners, or auditors shall be authorized to issue subpoenas for the attendance of witnesses and for the production of records in connection with any post-audit, investigation, or examination being conducted by any of them. They shall have power to administer oaths to witnesses. No witness shall be entitled to demand or receive his traveling fees or per diem in advance in such cases. The expenses and per diem of such witnesses and service of subpoenas shall be paid by the state when any state department, institution, or office is under investigation and by the particular political subdivision of the state of which any office or account is under investigation. Source: SL 1943, ch 258, §4; SDC Supp 1960, §55.2904; SL 1966, ch 165, §3.
SD Codified L § 4-2-11 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-11 - Failure to permit access or obey subpoena--Punishment as contempt.

4-2-11. Failure to permit access or obey subpoena--Punishment as contempt.Failure to obey any subpoena or to permit access as provided in §§4-2-9 and 4-2-10 shall be punished the same as a contempt of court and compliance with the provisions of this chapter may be enforced and contempt punished as provided by chapter 21-34. Source: SL 1943, ch 258, §4; SDC Supp 1960, §55.2904; SL 1966, ch 165, §3.
SD Codified L § 4-2-13 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-13 - Taxing districts not annually audited required to file annual report--Townships excepted .

4-2-13. Taxing districts not annually audited required to file annual report--Townships excepted.Any taxing district which is not otherwise required by law to have an annual audit of its financial records conducted by the Department of Legislative Audit or by an auditor approved by the Department of Legislative Audit, shall file an annual report of the district's financial affairs with the Department of Legislative Audit within ninety days of the close of the district's fiscal year. However, this section does not apply to townships. Source: SL 1991, ch 38, §1.
SD Codified L § 4-2-14 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-14 - Districts filing annual report may be audited.

4-2-14. Districts filing annual report may be audited.The Department of Legislative Audit may cause an audit of the financial records of any taxing district required to submit an annual report by §4-2-13. Source: SL 1991, ch 38, §2.
SD Codified L § 4-2-15 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-15 - Publication of notice of certain entities' failure to submit timely audit report.

4-2-15. Publication of notice of certain entities' failure to submit timely audit report.The Department of Legislative Audit shall cause to be published in a legal newspaper designated as the official newspaper of the entity in this section and on the website maintained by the department, notice of the failure to submit a timely audit report to the department by a school district under §4-11-7.1, municipality under §4-11-4, hospital district board under §34-10-29, waste management district under §34A-16-31, water development district under §46A-3D-4, water user district under §46A-9-68, or consumer power district under §49-38-2. If an entity has not designated an official newspaper, notice shall be published in a legal newspaper designated as the official newspaper of each municipality or county in which the entity is located. The cost of publication under this section shall be paid by the entity. Source: SL 2018, ch 43, §1, effective for audits of periods ending on or after June 30, 2018.
SD Codified L § 4-2-16 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-16 - Penalty for failure to submit timely audit report--Waiver of penalty for good cause.

4-2-16. Penalty for failure to submit timely audit report--Waiver of penalty for good cause.A school board, municipality, board, or district under §4-2-15 that fails to submit a timely audit report to the department shall be subject to a penalty of ten dollars per day for each day of delinquency. Upon submission of an untimely audit report to the department by a school board, municipality, board, or district, the auditor-general shall notify the attorney general of the appropriate penalty to be imposed under this section. If an audit report remains untimely for longer than one month, the auditor-general shall notify the attorney general of the appropriate penalty to be imposed each month until the untimely report is submitted to the department. The attorney general shall impose any penalty under this section. The proceeds of any penalty shall be deposited into the state general fund. The attorney general may waive the imposition of any penalty against any school board, municipality, board, or district for good cause shown. Source: SL 2018, ch 43, §2, effective for audits of periods ending on or after June 30, 2018.
SD Codified L § 4-2-17 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 02 - Department Of Legislative Audit|Section 4-2-17 - Timely audit.

4-2-17. Timely audit.For purposes of §§4-2-15 and 4-2-16, an audit is timely if the audit report is submitted to the Department of Legislative Audit not later than eighteen months following the end of the entity's fiscal year. If the entity is performing a two-year audit, the audit is timely if the audit report is submitted to the department not later than eighteen months following the end of the entity's second fiscal year covered by the audit. Source: SL 2018, ch 43, §3, effective for audits of periods ending on or after June 30, 2018.
SD Codified L § 4-3-1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-1 - Fees may be required in advance.

4-3-1. Fees may be required in advance.Every public officer may in all cases require the person for whom any service is to be rendered to pay the fees in advance of the rendition of such service, or give security for the same, to be approved by the officer. Source: SL 1868-9, ch 6, §27; PolC 1877, ch 39, §32; CL 1887, §1436; RPolC 1903, §1858; RC 1919, §7062; SDC 1939, §48.0607.
SD Codified L § 4-3-2 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-2 - Salaried officers to pay fees into treasury.

4-3-2. Salaried officers to pay fees into treasury.No county or state officer for whose services a salary is provided by law shall receive any compensation for his services other than such salary. All fees received by him shall be paid into the county or state treasury, as the case may be, not later than the time set by §7-9-17. This section shall not be so construed as to affect in any manner any officer who receives no salary other than the fees paid for his services. Source: SL 1891, ch 65, §1; SL 1893, ch 86, §1; RPolC 1903, §1862; RC 1919, §7063; SDC 1939, §48.0608; SL 1975, ch 43, §2.
SD Codified L § 4-3-3 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-3 - Receipts to be given for state funds--Distribution of copies--Additional requirements for uniform accounting system.

4-3-3. Receipts to be given for state funds--Distribution of copies--Additional requirements for uniform accounting system.If any officer or employee of the state receives any money for the state by virtue of his office or employment, he shall enter the amount and the person from whom the money was received on a prenumbered receipt in duplicate. The receipts shall be prenumbered by the printer consecutively and shall be used in numerical order. The original of each receipt shall be delivered to the payer if so requested or if payment was received in cash. The officer or employee shall retain the duplicate receipt in his office or department.The auditor-general may prescribe additional requirements he considers necessary to create accountability and adequate accounting records for all state revenues compatible with a state uniform accounting system. Source: SL 1901, ch 127, §2; RPolC 1903, §315; SL 1915, ch 276, §1; RC 1919, §6966; SDC 1939, §55.2301; SL 1964, ch 158, §1; SL 1984, ch 30, §77.
SD Codified L § 4-3-4.1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-4.1 - Uncollectible accounts--Removal from records--Evidence retained.

4-3-4.1. Uncollectible accounts--Removal from records--Evidence retained.Upon request by any state department or agency, the Board of Finance may determine that an account is uncollectible and shall by formal action direct that the uncollectible amount be removed from the records and disclosed on the next annual report provided that the account is at least two years delinquent and that reasonable collection efforts have failed. Evidence of the debt removed from the records by such formal action of the board shall be retained by the department or agency to support possible subsequent collection of such debt. Source: SL 1975, ch 41.
SD Codified L § 4-3-4.2 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-4.2 - Remission of receipts by state officer or employee to state treasury--Accountability.

4-3-4.2. Remission of receipts by state officer or employee to state treasury--Accountability.All money, emoluments, and perquisites other than personal salary received by any officer or employee of this state shall be remitted to the state treasury by the end of the working day following the day money is received or as specified by the state treasurer. The state treasurer shall establish rules and regulations to assure accountability. Source: SL 1984, ch 30, §19.
SD Codified L § 4-3-5 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-5 - Designation of depositories for current receipts--Accessibility of account to auditor-general.

4-3-5. Designation of depositories for current receipts--Accessibility of account to auditor-general.Each officer or employee shall designate in writing, to be filed in the officer's or employee's office, the bank or banks in which are deposited the current receipts of the office or department. Any account showing any such deposit is an official account and shall be accessible to the inspection of the auditor-general at any time during banking hours. Source: SDC 1939, §55.2303; SL 2002, ch 25, §2.
SD Codified L § 4-3-9 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-9 - Failure of state officer or employee to pay receipts into treasury as theft.

4-3-9. Failure of state officer or employee to pay receipts into treasury as theft.Any salaried state officer or employee who shall fail or refuse to pay into the state treasury any and all money, emoluments, fees, perquisites, or other property received by him for the performance of any duty or duties connected with his office or in any manner paid to him as such officer or employee by reason of his holding such office or employment as is provided in this chapter, and within the time provided therein is guilty of theft. Source: SL 1901, ch 127, §4; RPolC 1903, §316; SL 1915, ch 276, §2; RC 1919, §6969; SDC 1939, §55.9915; SL 1980, ch 24, §51.
SD Codified L § 4-3-10 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-10 - False statement or other violation by state officer or employee receiving public funds as misdemeanor.

4-3-10. False statement or other violation by state officer or employee receiving public funds as misdemeanor.Any officer or employee failing to make and file the statement required in this chapter, or who shall make and file a false statement, or who shall violate any of the other provisions of this chapter shall be guilty of a Class 2 misdemeanor. Source: SL 1901, ch 127, §4; RPolC 1903, §316; SL 1915, ch 276, §2; RC 1919, §6969; SDC 1939, §55.9915; SL 1980, ch 24, §52.
SD Codified L § 4-3-12.1 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-12.1 - Remittance of county collections for state--Time--Procedure.

4-3-12.1. Remittance of county collections for state--Time--Procedure.Unless authorized by statute, all state taxes, licenses, fees, and special taxes collected for or charges due the state from counties shall be received by the state remittance center on or before the fifteenth day of the month following the month that money is collected or following the period of time for which charges are made. The state treasurer is responsible for establishing procedures to be followed by counties in remitting this money. Source: SL 1984, ch 30, §23.
SD Codified L § 4-3-14 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-14 - Interest on delinquencies in county payments to state.

4-3-14. Interest on delinquencies in county payments to state.All remittances not received from counties within the time provided by this chapter shall bear interest at the Category A rate of interest as established in §54-3-16 from the first day of the month on which the remittance became due, and the interest shall be credited to the general fund. Source: SL 1891, ch 113, §6; RPolC 1903, §325; RC 1919, §6939; SL 1921, ch 382, §6; SDC 1939, §55.2311; SL 1983, ch 28, §1; SL 1984, ch 30, §26; SL 1984, ch 319, §3.
SD Codified L § 4-3-17 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-17 - Receipt by treasurer of federal payments for rent or in lieu of taxes.

4-3-17. Receipt by treasurer of federal payments for rent or in lieu of taxes.The state treasurer is authorized and directed to receive from the federal government or any agency thereof any federal funds which may be made available to any of the taxing subdivisions of this state as rentals upon or income from any lands acquired in this state by the federal government or any of its agencies, or any funds which may be paid in lieu of taxes on said land. Source: SL 1937, ch 247, §1; SDC 1939, §55.1402.
SD Codified L § 4-3-18 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-18 - Remittance of federal payments to counties--Distribution to taxing subdivisions.

4-3-18. Remittance of federal payments to counties--Distribution to taxing subdivisions.Upon the receipt of any of the funds referred to in §4-3-17 the state treasurer shall remit the same to the county treasurer of the county wherein is situated the land on behalf of which such payment is made, and the county treasurer shall then distribute such funds to the credit of the taxing subdivision or subdivisions of the county in the same proportion as the tax upon such lands would be distributed under the laws of this state for the current year in which such payment or payments are made. Source: SL 1937, ch 247, §2; SDC 1939, §§55.1402, 57.1013.
SD Codified L § 4-3-19 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-19 - Misappropriation or refusal to pay over state funds received as theft.

4-3-19. Misappropriation or refusal to pay over state funds received as theft.Every public officer, and every deputy or clerk of any such officer, and every other person receiving any moneys on behalf of or on account of this state, or of any bureau or fund created by law, and in which this state or the people thereof are directly or indirectly interested, who:(1)Appropriates to his own use or to the use of any person not entitled thereto without authority of law, any money received by him as such officer, clerk, or deputy, or otherwise, on behalf of this state, or the people thereof, or in which they are interested;(2)Intentionally omits or refuses to pay over to this state or its officer or agent authorized by law to receive the same, any money received by him under any duty imposed by law so to pay over the same;is guilty of theft. Source: PenC 1877, §497; CL 1887, §6698; SL 1897, ch 105, §1; RPenC 1903, §519; RC 1919, §3814; SDC 1939, §13.1306; SL 1976, ch 158, §11-25; SL 1980, ch 24, §53.
SD Codified L § 4-3-20 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-20 - Other violations as misdemeanors.

4-3-20. Other violations as misdemeanors.Every public officer or person who otherwise, or in cases other than those specified in §4-3-19, intentionally disobeys any provision of law regulating his official conduct, and for which no other punishment is specifically provided, is guilty of a Class 2 misdemeanor. Source: PenC 1877, §498; CL 1887, §6699; RPenC 1903, §520; RC 1919, §3815; SDC 1939, §13.1306; SL 1980, ch 24, §54.
SD Codified L § 4-3-21 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-21 - State revenue anticipation warrants authorized--Maximum amount--Terms of sale.

4-3-21. State revenue anticipation warrants authorized--Maximum amount--Terms of sale.To protect the public credit and enable the state to provide for current expenses, the state treasurer, with the advice and consent of the Governor and auditor, is authorized and directed, whenever he finds it necessary to do so in order to provide for the actual necessary current expenses of conducting the public business of the state, to issue warrants based upon the revenues of the state already assessed for the current and preceding years but not yet collected, and in amount never exceeding the amount of such revenues so assessed and not yet collected, and for the purpose only of providing for the immediate and necessary current expenses of the state as aforesaid. Such warrants shall be sold at not less than par and at the lowest possible rate of interest, payable annually or semiannually. Source: SL 1895, ch 91, §2; SL 1895, ch 92, §1; SL 1895, ch 93, §1; RPolC 1903, §2248; SL 1909, ch 120; RC 1919, §6971; SL 1921, ch 397; SDC 1939, §55.2504.
SD Codified L § 4-3-22 (2021)
2021 South Dakota Codified Laws|Title 4 - Public Fiscal Administration|Chapter 03 - Revenues And Receipts|Section 4-3-22 - Maturity date for revenue anticipation warrants--Interest provisions.

4-3-22. Maturity date for revenue anticipation warrants--Interest provisions.The treasurer of the state is authorized, in his discretion, based upon estimates as to when uncollected revenues already assessed will be paid, to determine and express upon the face of the warrants issued pursuant to §4-3-21 the date when such warrants and the interest thereon shall become due and payable; and may also provide in such warrants where such interest shall be payable and whether annually or semiannually. Source: SL 1895, ch 91, §2; SL 1895, ch 92, §1; SL 1895, ch 93, §1; RPolC 1903, §2248; SL 1909, ch 120; RC 1919, §6971; SL 1921, ch 397; SDC 1939, §55.2504.