A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill-of-lading issued by the terminal operator shall be assessed up to twice the amount of the tax due.
S.D. Codified Laws § 10-47B-181
Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person
Source: SL 1995, ch 71, § 178; SL 1996, ch 90, § 40.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.