ARSD § 64:29:04:05 — Collection of state fees and taxes--Remittance to the department--Penalty for failure to remit

An ERT provider shall collect fees and taxes on behalf of the department when processing vehicle transactions. The ERT provider shall remit these fees and taxes to the department on a daily basis, at a time to be established by mutual agreement of the department and ERT provider. In addition to any other remedy at law, if the ERT provider fails to timely remit these fees or taxes, the department may revoke the ERT provider's registration and eject the ERT provider from the ERT system and program.