Repealed by SL 2017, ch 66 , § 1

SDCL § 10-46-47 — under USE TAX.

SDCL § 10-46-47

10-46-47.1 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. 10-46-48 Revenue credited to general fund. 10-46-49