Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
§ 10-47b-182 — South Dakota Law | CourtGPT
  1. Home/
  2. Laws/
  3. South Dakota/
  4. Title 10 - Taxation/
  5. Chapter 47b - Fuel Taxation/
  6. § 10-47b-182
South Dakota Legal Code

§ 10-47b-182

Ask AI about this
10-47B-182. Civil penalty for failure to issue required documents--Request for hearing.Any person who fails to issue a document pursuant to the provisions of §§10-47B-43, 10-47B-45, 10-47B-49, and 10-47B-50 or who fails to provide all of the information set forth by §§10-47B-53 to 10-47B-55, inclusive, is subject to a civil penalty of one thousand dollars per document. 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. Source: SL 1995, ch 71, §179; SL 1999, ch 58, §46.