S.D. Codified Laws § 10-47B-181
Current through the 2024 Legislative Session
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.
SDCL 10-47B-181