South Dakota Statutes
§ 10-59-55 — Civil penalty for violation of §
South Dakota § 10-59-55
This text of South Dakota § 10-59-55 (Civil penalty for violation of §) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-59-55 (2026).
Text
Any person convicted of a violation under § 10-59-54 shall be assessed a civil penalty at the time of sentencing in addition to, and not in substitution for, any other penalties provided by law for the offense in the amount of ten thousand dollars for each return period in which sales data, transaction data, or transaction reports were altered. However, the civil penalty may not exceed one hundred twenty thousand dollars. The civil penalty shall be deposited in the state general fund.
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Legislative History
SL 2016, ch 69, § 3.
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Bluebook (online)
South Dakota § 10-59-55, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-55.