Access to taxpayer's records--Violation as misdemeanor.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Mineral Severance Tax
  5. Access to taxpayer's records--Violation as misdemeanor.

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10-39-50. Access to taxpayer's records--Violation as misdemeanor.

Any person owning a precious metal mine or severing precious metals shall, on demand by the secretary of revenue, make available all books, records, inventories, correspondence, and memoranda relating to the severing of precious metals. Any person violating the provisions of this section is guilty of a Class 2 misdemeanor.

Source: SL 1981, ch 95, §9; 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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