10-6-118. Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to §10-6-116 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to §10-21-33. When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land. Source: SL 2017, ch 63, §3; SDCL §10-6-31.9; SL 2021, ch 44, §44.
South Dakota Legal Code