{"data":{"id":"us-sd/sdcl-10-47b-183","jurisdiction":"us-sd","citation":"SDCL § 10-47B-183","heading":"Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.","body":"Each importer or transporter who knowingly imports or delivers motor fuel or special fuel without a valid importer or transporter license or a bill of lading or diversion ticket showing South Dakota as the destination state is subject to a civil penalty of up to ten thousand dollars for each occurrence described in this section. 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-183","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a390066d736a440a08e0a0b3a5db3363087fb38f826c73fd52932fc4b72cbf92","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-182","next":"us-sd/sdcl-10-47b-184"},"notice":"GroundRules: Original legal text. Not legal advice."}