S.D. Codified Laws § 10-39-48

Current through the 2024 Legislative Session

Section 10-39-48 - Failure to file statements as misdemeanor-Determination of tax

Every person severing precious metals in this state who fails to file the required statements with the Department of Revenue is guilty of a Class 1 misdemeanor. If any person fails to file required statements, the secretary of revenue may determine the value of the precious metals severed and the amount of tax due.

SDCL 10-39-48

SL 1981, ch 95, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.