Section 32-5-9.3 - Initial registration tax on snowmobiles--Failure to pay as misdemeanor. - South Dakota Statutes

32-5-9.3. Initial registration tax on snowmobiles--Failure to pay as misdemeanor. In addition to the license fee in § 32-5-9.1, there shall be assessed on each snowmobile registered a three percent excise tax on the purchase price less trade difference. The fee and tax shall be collected pursuant to § 32-20A-15. Failure to pay the full amount of tax due is a Class 2 misdemeanor.

Source: SL 1986, ch 244, § 1; SL 1992, ch 208, § 1.