§ 35-5-20 — Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.

South Dakota § 35-5-20

• Jurisdiction: South Dakota
• Title 35: ALCOHOLIC BEVERAGES
• Ch. 35-5: ALCOHOL EXCISE TAX

Text

Any licensee liable for the payment of the taxes shall keep, in current and available form on the licensed premises, records of all purchases, sales, quantities on hand, and any other information the secretary may prescribe by rule promulgated pursuant to chapter 1-26 . The secretary may require, from any licensee, any reports the secretary prescribes, and the secretary may require the production of any book, record, document, invoice, and voucher kept, maintained, received, or issued by the licensee in connection with the licensee's business that, in the judgment of the secretary, may be necessary to administer and discharge the secretary's duties, to secure the maximum of revenue to be paid, and to carry out the provisions of law. A violation of this section is a Class 1 misdemeanor. If default is made, or if any licensee fails or refuses to furnish any other reports or information referred to upon request for the reports or information, the secretary may enter the licensee's premises where the records are kept and examine the records as necessary to compile the required report. The cost of the examination shall be paid by the licensee whose reports are in default.

Legislative History

SDC 1939, § 5.0239 as added by SL 1963, ch 12, § 2; SL 1967, ch 8, § 3; SDCL §§