South Dakota Code § 10-59-44

Revocation or cancellation of license for failure to file return or remit tax
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The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter
10-33A
,
10-45
,
10-45D
,
10-46
,
10-46A
,
10-46B
,
10-46E
,
10-52
,
10-52A
, or
10-62
and who has failed to file a return, or who has filed a return and has failed to remit the tax due the state on or before the times specified in §
10-33A-10.1
,
10-45-27.3
,
10-45D-10.2
,
10-46-27.1
,
10-46A-1.8
,
10-46B-1.6
,
10-46E-7
,
10-52-18
,
10-52A-4.2
, or
10-62-4
, respectively, or any other reporting period authorized.

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