Failure to file statements as misdemeanor--Determination of tax.

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  2. South Dakota Codified Laws
  3. Taxation
  4. Mineral Severance Tax
  5. Failure to file statements as misdemeanor--Determination of tax.

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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 is guilty of a Class 1 misdemeanor. If any person fails to file required statements, the secretary of revenue 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 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


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