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

SDCL § 10-47B-183: Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.

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  1. TITLE 10. TAXATION
  2. CHAPTER 10-47B. FUEL TAXATION

Each importer or transporter who knowingly imports or delivers motor fuel or special fuel without a valid importer or transporter license or a bill of lading or diversion ticket showing South Dakota as the destination state is subject to a civil penalty of up to ten thousand dollars for each occurrence described in this section. 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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