Section 10-39-48 - Failure to file statements as misdemeanor--Determination of tax. - South Dakota Statutes

10-39-48. Failure to file statements as misdemeanor--Determination of tax. Every person severing precious metals in this state who fails to file the required statements with the Department of Revenue and Regulation is guilty of a Class 1 misdemeanor. If any person fails to file required statements, the secretary of revenue and regulation may determine the value of the precious metals severed and the amount of tax due.

Source: SL 1981, ch 95, § 7; SL 2003, ch 272, § 82.