South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-109 — Penalty for transporter's failure to report--Hearing
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 § 10-59-9 .
Source: official text