2011 South Dakota Code
Title 35 ALCOHOLIC BEVERAGES
Chapter 05. Occupational Tax
§35-5-20 Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.

35-5-20. Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor. Any licensee liable for the payment of the occupational tax shall keep, in current and available form on the licensed premises, records of all purchases, sales, quantities on hand, and such other information as the secretary may prescribe by rule promulgated pursuant to chapter 1-26. The secretary may require from any licensee any reports the secretary prescribes, and the secretary may require the production of any book, record, document, invoice, and voucher kept, maintained, received, or issued by the licensee in connection with the licensee's business that, in the judgment of the secretary, may be necessary to administer and discharge the secretary's duties, to secure the maximum of revenue to be paid, and to carry out the provisions of law. A violation of this section is a Class 1 misdemeanor.

If default is made, or if any such licensee fails or refuses to furnish any other reports or information referred to upon request for the reports or information, the secretary may enter the licensee's premises where the records are kept and make such examination as is necessary to compile the required report. The cost of the examination shall be paid by the licensee whose reports are in default.

Source: SDC 1939, § 5.0239 as added by SL 1963, ch 12, § 2; SL 1967, ch 8, § 3; SDCL §§ 35-5-20, 35-8-9; SL 1971, ch 211, § 91; SL 1987, ch 82, § 51; SL 1992, ch 158, § 63; SL 2008, ch 37, § 189.