Permit required to move mobile home or manufactured home--Valid for single trip--Conditional on tax payment--Fee--Disposition of fees--Dealer--Violation as misdemeanor

Any person who moves a mobile home or manufactured home shall obtain a permit, as prescribed by the secretary of revenue, from the county treasurer where the home is located. The permit is valid for a single trip from the point of origin to a point of destination within the state. Before the county treasurer may issue a permit, the owner of the mobile home or manufactured home or regulated lender as defined in § 54-3-14 that is repossessing the mobile home or manufactured home shall obtain an affidavit, as prescribed by the secretary of revenue, from the county treasurer stating that the current year's taxes are paid as described in §§ 10-21-36 to 10-21-39 , inclusive, or §