SDCL § 38-27-14: Records and reports--Remittance of assessment.

Any first purchaser shall keep a permanent record of all purchases by the first purchaser of raw sunflowers, safflowers, canola, or flax, which may be examined by the oilseeds council at any reasonable time. The first purchaser shall report to the council stating the quantity of sunflowers, safflowers, canola, or flax received by the first purchaser. The report and remittance of the assessment shall be made at the times and in the manner prescribed by the council pursuant to rules promulgated pursuant to chapter 1-26.