South Dakota Statutes
§ 10-45-85 — Temporary vendor to maintain inventory records--Violation as misdemeanor.
A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.
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South Dakota § 10-45-85 (Temporary vendor to maintain inventory records--Violation as misdemeanor.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1996, ch 82, § 1; SL 2003, ch 66, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
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