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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-109 Penalty for transporter's failure to report--Hearing.
Universal Citation: SD Codified L § 10-47B-109 (2017)
10-47B-109. Penalty for transporter's failure to report--Hearing. If a transporter fails to provide the information required by §§ 10-47B-107 and 10-47B-108, the person is subject to a civil penalty of one thousand dollars for each violation. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with § 10-59-9.
Source: SL 1995, ch 71, § 109; SL 1996, ch 90, § 30.
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