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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-47B-109: Penalty for transporter's failure to report--Hearing.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-47B. FUEL TAXATION

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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