SDCL § 10-6-118 — Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip

Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-116 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to § 10-21-33 . When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land.