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South Dakota · Through 2026-08-31

SDCL § 10-47B-182: Civil penalty for failure to issue required documents--Request for hearing.

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

Any person who fails to issue a document pursuant to the provisions of §§ 10-47B-43, 10-47B-45, 10-47B-49, and 10-47B-50 or who fails to provide all of the information set forth by §§ 10-47B-53 to 10-47B-55, inclusive, is subject to a civil penalty of one thousand dollars per document. 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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