Penalty for transporter's failure to report--Hearing

SDCL § 10-47B-109 — under FUEL TAXATION.

SDCL § 10-47B-109

If a transporter fails to provide the information required by §§ 10-47B-107 and 10-47B-108 , the person is subject to a civil penalty of one thousand dollars for each violation. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with §