SDCL § 10-47B-36: Retention of administrative expenses not allowed for late reporting or remittance of tax.

If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by § 10-47B-34 or 10-47B-38.