SDCL § 50-4-12: Sale of aircraft fuel--Report--Violation as misdemeanor.

Each person engaged in selling aircraft fuel to retailers or consumers at wholesale, shall, on or before the fifteenth day of each month, file a sworn statement and report with the department, upon forms provided by the department, showing the number of gallons of aircraft fuel sold in South Dakota for use in aircraft. Any person failing to file such report is guilty of a Class 2 misdemeanor.