In addition to the license fee in § 32-5-9.1, there shall be assessed on each snowmobile registered a three percent excise tax on the purchase price less trade difference. The fee and tax shall be collected pursuant to § 32-20A-15. Failure to pay the full amount of tax due is a Class 2 misdemeanor.
S.D. Codified Laws § 32-5-9.3
Initial registration tax on snowmobiles--Failure to pay as misdemeanor
Source: SL 1986, ch 244, § 1; SL 1992, ch 208, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.