South Dakota Code § 10-47B-36

Retention of administrative expenses not allowed for late reporting or remittance of tax
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If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by §
10-47B-34
or
10-47B-38
.

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