10-47B-36. Retention of administrative expenses not allowed for late reporting or remittance of tax.If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by §10-47B-34 or 10-47B-38. Source: SL 1995, ch 71, §36; SL 1996, ch 90, §8; SL 1999, ch 58, §12; SL 2010, ch 66, §10.
South Dakota Legal Code