South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-182 — Civil penalty for failure to issue required documents--Request for hearing
Any person who fails to issue a document pursuant to the provisions of §§ 10-47B-43 , 10-47B-45 , 10-47B-49 , and 10-47B-50 or who fails to provide all of the information set forth by §§ 10-47B-53 to 10-47B-55 , inclusive, is subject to a civil penalty of one thousand dollars per document. 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