Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing

SDCL § 10-47B-183, under FUEL TAXATION.

SDCL § 10-47B-183

Each importer or transporter who knowingly imports or delivers motor fuel or special fuel without a valid importer or transporter license or a bill of lading or diversion ticket showing South Dakota as the destination state is subject to a civil penalty of up to ten thousand dollars for each occurrence described in this section. 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 § 10-59-9 . Source: SL 1995, ch 71 , § 180; SL 1996, ch 90 , § 41; SL 1999, ch 58 , § 47.