10-47B-181. Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill-of-lading issued by the terminal operator shall be assessed up to twice the amount of the tax due. Source: SL 1995, ch 71, §178; SL 1996, ch 90, §40.
South Dakota Legal Code