{"data":{"id":"us-sd/sdcl-10-47b-109","jurisdiction":"us-sd","citation":"SDCL § 10-47B-109","heading":"Penalty for transporter's failure to report--Hearing.","body":"If a transporter fails to provide the information required by §§ 10-47B-107 and 10-47B-108, the person is subject to a civil penalty of one thousand dollars for each violation. 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.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-109","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"750ef9197afe7bd81af0b40d600ebceaf9f224a947f3fe75d209e60888042ae1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-108","next":"us-sd/sdcl-10-47b-110"},"notice":"GroundRules: Original legal text. Not legal advice."}