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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 47B - Fuel Taxation » Section 10-47B-109 – Penalty for transporter’s failure to report–Hearing.

10-47B-109. Penalty for transporter’s failure to report–Hearing.

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.

Source: SL 1995, ch 71, §109; SL 1996, ch 90, §30.