S.D. Codified Laws § 10-47B-186
Current with legislation signed by the governor on or before 3/6/2024
Any person who fails to provide, inspect, or maintain in the person's records bills-of-lading, diversion tickets, or drop load tickets as required by this chapter or fails to provide, inspect, or maintain bills-of-lading and diversion tickets that indicate South Dakota as the destination state may be subject to an assessment by the department of up to twice the tax rate on all fuel involved.
SDCL 10-47B-186