10-46-42. Secretary's certificate as prima facie evidence of failure to file return or pay tax.
The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie evidence thereof.
Source: SL 1939, ch 276, §15; SL 1953, ch 472; SL 1955, ch 420; SDC Supp 1960, §57.4314; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.