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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 63 - Noncollecting Retailer Notice Requirements » Section 10-63-9 – Criminal penalty or civil liability not applicable.

10-63-9. Criminal penalty or civil liability not applicable.

No criminal penalty or civil liability may be applied or assessed for failure to comply with the provisions of this chapter.

Source: SL 2011, ch 59, §9.