{"data":{"id":"us-sd/sdcl-10-39-48","jurisdiction":"us-sd","citation":"SDCL § 10-39-48","heading":"Failure to file statements as misdemeanor--Determination of tax.","body":"Every person severing precious metals in this state who fails to file the required statements with the Department of Revenue is guilty of a Class 1 misdemeanor. If any person fails to file required statements, the secretary of revenue may determine the value of the precious metals severed and the amount of tax due.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-48","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8c50bad8ed5d67201ed1688fef90ebeff32435124c7be279742e05351f62922e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-47","next":"us-sd/sdcl-10-39-49"},"notice":"GroundRules: Original legal text. Not legal advice."}