SDCL § 10-47B-118 — Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty

No person may import, sell, use, deliver, or store in this state motor fuel or special fuel in bulk as to which dye has not been added in accordance with this chapter, or as to which the tax imposed by this chapter has not been paid unless specifically exempted by this chapter. A violation of this section may result in an assessment by the secretary of not more than twice the tax rate imposed by this chapter.