{"data":{"id":"us-sd/sdcl-10-47b-182","jurisdiction":"us-sd","citation":"SDCL § 10-47B-182","heading":"Civil penalty for failure to issue required documents--Request for hearing.","body":"Any person who fails to issue a document pursuant to the provisions of §§ 10-47B-43, 10-47B-45, 10-47B-49, and 10-47B-50 or who fails to provide all of the information set forth by §§ 10-47B-53 to 10-47B-55, inclusive, is subject to a civil penalty of one thousand dollars per document. 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-182","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"439b4d265d67f95df9fdf4078f266b59cd813232426c12e3923552d3cf189646","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-181","next":"us-sd/sdcl-10-47b-183"},"notice":"GroundRules: Original legal text. Not legal advice."}