Criminal penalty or civil liability not applicable.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Noncollecting Retailer Notice Requirements
  5. Criminal penalty or civil liability not applicable.

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10-63-9. Criminal penalty or civil liability not applicable.

No criminal penalty or civil liability may be applied or assessed for failure to comply with the provisions of this chapter.

Source: SL 2011, ch 59, §9.


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