South Dakota Statutes

§ 10-47B-109 — Penalty for transporter's failure to report--Hearing.

South Dakota·Title 10 TAXATION·Ch. 10-47A FUEL TAXATION
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 .

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South Dakota § 10-47B-109 (Penalty for transporter's failure to report--Hearing.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

Nearby Sections

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