10-47B-187. Penalties for violations.
Any person who:
(1)Makes any false or fraudulent return or report in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;
(2)Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;
(3)Fails to keep the records and books required by this chapter or refuses to exhibit these records to the secretary or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;
(4)Fails to file a return or report required by this chapter within sixty days from the date the return or report is due is guilty of a Class 1 misdemeanor;
(5)Engages in business as a licensee under this chapter without obtaining a fuel tax license is guilty of a Class 1 misdemeanor;
(6)Engages in business as a licensee under this chapter after the licensee's fuel tax license has been revoked by the secretary is guilty of a Class 6 felony;
(7)Willfully violates any rule of the secretary for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor;
(8)Violates either subdivision (2) or subdivision (4) of this section two or more times in any twelve-month period is guilty of a Class 6 felony;
(9)Engages in the business as a licensee under this chapter without obtaining a fuel tax license after having been notified in writing by the secretary that the person is subject to the provisions of the motor fuel tax laws is guilty of a Class 6 felony. It is not a violation of this subdivision if the person engaging in business as a licensee files an application for a fuel tax license and meets all lawful prerequisites for obtaining the license within three days from receipt of written notice from the secretary;
(10)Makes false or deceptive statements in applying for a license issued pursuant to this chapter or files an application as a subterfuge for the real person in interest whose license has been canceled for cause by the secretary is guilty of a Class 6 felony;
(11)Ceases conducting business as a licensee as defined under this chapter and fails to surrender a license to the secretary as required after discontinuance is guilty of a Class 1 misdemeanor;
(12)Knowingly submits a fraudulently prepared or supported claim for the refund of motor or special fuel taxes is guilty of a Class 6 felony;
(13)Operates or maintains a motor vehicle in this state with special fuel that contains dye as provided in this chapter in the engine fuel supply tank, is guilty of a Class 2 misdemeanor. Any subsequent violation is a Class 1 misdemeanor. Any motor vehicle owned by the state, a county, or municipal corporation for the construction, repair, and maintenance of the public highways on any public highway and intercity buses as defined by 26 U.S.C. §6427(b) is not subject to this subdivision. Any vehicle owned by the federal government is not subject to this subdivision;
(14)Signs any form prescribed by the department with knowledge that the form contains false or untrue information, in whole or in part, is guilty of a Class 6 felony;
(15)Fails to carry aboard a qualified motor vehicle, fuel use tax operating credentials required under this chapter or fails to exhibit such fuel use tax credentials if so required by a law enforcement officer is guilty of a Class 2 misdemeanor; or
(16)Operates a motor vehicle with a capacity of more than four thousand two hundred gallons that is engaged in the shipment of motor fuel and special fuel on the public highways of this state without a bill of lading containing the information required by this chapter is guilty of a Class 1 misdemeanor.
Source: SL 1995, ch 71, §184; SL 1996, ch 90, §45; SL 1999, ch 58, §49; SL 2009, ch 55, §§31, 32; SL 2013, ch 59, §19.
Structure South Dakota Codified Laws
Section 10-47B-1 - Secretary to collect taxes.
Section 10-47B-1.1 - Point or location of sale or transfer.
Section 10-47B-2 - Promulgation of rules.
Section 10-47B-3 - Definition of terms.
Section 10-47B-4 - Fuel excise tax rates.
Section 10-47B-4.2 - Motor fuel and special fuel excise tax rate.
Section 10-47B-4.3 - Ethyl alcohol and methyl alcohol fuel excise tax rate.
Section 10-47B-6 - Excise tax on certain imported fuel.
Section 10-47B-8 - Excise tax on substances blended with motor fuel or undyed special fuel.
Section 10-47B-9 - Excise tax on unblended biodiesel--Exceptions.
Section 10-47B-9.1 - Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
Section 10-47B-12 - Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
Section 10-47B-19 - Exemptions from fuel excise tax.
Section 10-47B-20 - Dye added to exempted special fuel.
Section 10-47B-21 - Remittance of excise tax on fuels imposed by §10-47B-5.
Section 10-47B-22 - Remittance by importer of certain imported fuel--Exception.
Section 10-47B-23 - Remittance of tax when out-of-state supplier owns title to fuel.
Section 10-47B-25 - Remittance of tax on ethyl alcohol and methyl alcohol.
Section 10-47B-25.1 - Remittance of tax on unblended biodiesel.
Section 10-47B-28 - Remittance of tax on liquid petroleum gas in vehicle used on public roads.
Section 10-47B-29 - Due date for remittance of excise taxes.
Section 10-47B-32 - Delayed payment of tax by wholesale distributor or retail dealer.
Section 10-47B-35 - Distribution of amount retained for administrative expenses.
Section 10-47B-38 - Amount importer allowed to retain for timely remittance.
Section 10-47B-40 - Percent of remitted tax liquid petroleum vendor allowed to retain.
Section 10-47B-42 - Required taxes belong to state.
Section 10-47B-43 - Preparation and delivery of bill-of-lading setting out fuel destination.
Section 10-47B-45 - Required documentation for importing motor fuel or special fuel.
Section 10-47B-47 - Required time period for retention of shipping papers by receiver of fuel.
Section 10-47B-49 - Circumstances requiring issuance of diversion ticket.
Section 10-47B-50 - Issuance of drop load ticket--Copy of ticket.
Section 10-47B-52 - Exemptions for bulk plant operator delivering fuel into tank wagon.
Section 10-47B-53 - Information required on bill-of-lading.
Section 10-47B-54 - Information required on diversion ticket.
Section 10-47B-55 - Information required on drop load ticket.
Section 10-47B-56 - Supplier's license required.
Section 10-47B-57 - Application for out-of-state supplier's license.
Section 10-47B-58 - Terminal operator's license required.
Section 10-47B-59 - Exporter's license required--Licensure in destination state required.
Section 10-47B-60 - Transporter's license required.
Section 10-47B-61 - Importer's license required.
Section 10-47B-62 - Blender's license required.
Section 10-47B-63 - Liquid petroleum gas vendor's license required.
Section 10-47B-64 - Compressed natural gas vendor's license required.
Section 10-47B-64.5 - Liquid natural gas vendor's license required.
Section 10-47B-65 - Marketer license for wholesale distributor or retail dealer.
Section 10-47B-66 - Liquid petroleum gas user's license required.
Section 10-47B-67 - Ethanol producer's license required.
Section 10-47B-67.1 - Biodiesel producer's license required.
Section 10-47B-67.2 - Methanol producer's license required.
Section 10-47B-68 - Bulk plant operator's license required.
Section 10-47B-68.1 - Ethanol broker's license required.
Section 10-47B-69 - Highway contractor fuel tax license required.
Section 10-47B-70 - Refund claimant license required.
Section 10-47B-71 - Information required on license form.
Section 10-47B-72 - Renewal of licenses.
Section 10-47B-73 - Reasons for refusal to issue license.
Section 10-47B-74 - Fuel license application process.
Section 10-47B-75 - Revocation and cancellation of license or permit--Hearing--Notice.
Section 10-47B-76 - Cancellation of license by written request.
Section 10-47B-77 - Cessation of business--Notice to secretary--Reports and payments due.
Section 10-47B-78 - Cancellation of license for non-activity--Request for hearing.
Section 10-47B-80 - Filing security concurrently with license application.
Section 10-47B-81 - Bond requirements.
Section 10-47B-82 - Form of security other than bond.
Section 10-47B-84 - Determining amount of increased security.
Section 10-47B-86 - Cancellation of bond.
Section 10-47B-89 - Display of license at place of business.
Section 10-47B-90 - Surrender of license upon discontinuance of business.
Section 10-47B-91 - Monthly report by supplier--Information required.
Section 10-47B-92 - Time for filing supplier's report.
Section 10-47B-93 - Necessary information reported by supplier.
Section 10-47B-95 - Monthly report required from importer.
Section 10-47B-96 - Time for filing importer's report.
Section 10-47B-97 - Necessary information reported by importer.
Section 10-47B-98 - Monthly report required from terminal operator.
Section 10-47B-99 - Time for filing terminal operator's report.
Section 10-47B-100 - Necessary information reported by terminal operator.
Section 10-47B-101 - Monthly report required from bulk plant operator.
Section 10-47B-102 - Time for filing bulk plant operator's report.
Section 10-47B-103 - Necessary information to be reported by bulk plant operator.
Section 10-47B-104 - Monthly report required from exporter.
Section 10-47B-105 - Time for filing exporter's report.
Section 10-47B-106 - Necessary information reported by exporter.
Section 10-47B-107 - Monthly report required from transporter.
Section 10-47B-108 - Time for filing transporter's report--Request for specific information.
Section 10-47B-109 - Penalty for transporter's failure to report--Hearing.
Section 10-47B-110 - Waiver of certain reporting requirements.
Section 10-47B-111 - Monthly report required from blender.
Section 10-47B-112 - Time for filing blender's report.
Section 10-47B-113 - Necessary information reported by blender.
Section 10-47B-114 - Quarterly report required from highway contractor.
Section 10-47B-114.1 - Time for filing highway contractor's report.
Section 10-47B-115 - Necessary information reported by highway contractor.
Section 10-47B-115.1 - Monthly report required from ethanol producer.
Section 10-47B-115.2 - Time for filing ethanol producer's report.
Section 10-47B-115.3 - Necessary information reported by ethanol producer.
Section 10-47B-115.4 - Monthly report required from ethanol broker.
Section 10-47B-115.5 - Time for filing ethanol broker's report.
Section 10-47B-115.6 - Necessary information reported by ethanol broker.
Section 10-47B-115.7 - Monthly report required from methanol producer.
Section 10-47B-115.8 - Time for filing methanol producer's report.
Section 10-47B-115.9 - Necessary information reported by methanol producer.
Section 10-47B-115.10 - Monthly report required from biodiesel producer.
Section 10-47B-115.11 - Time for filing biodiesel producer's report.
Section 10-47B-115.12 - Necessary information reported by biodiesel producer.
Section 10-47B-116 - Final report by licensee.
Section 10-47B-117 - Aggregate reporting.
Section 10-47B-120 - Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.
Section 10-47B-120.1 - Tax refund for methanol used to produce biodiesel.
Section 10-47B-121 - Tax report credit available to blender--No refund.
Section 10-47B-121.1 - Tax report credit allowed to blender for special fuel blended with biodiesel.
Section 10-47B-122 - Tax refund to dealer for sale of fuel to approved tribal Indian school.
Section 10-47B-123 - Tax refund to dealer for lost fuel.
Section 10-47B-125 - Tax refund available to licensed exporter.
Section 10-47B-126 - Credit for taxes paid on fuel acquired by importer from out-of-state supplier.
Section 10-47B-128 - Circumstances allowing tax refund for undyed special fuel used as heating oil.
Section 10-47B-130 - Credit for taxes mistakenly paid--Refund.
Section 10-47B-135 - No tax refund for certain uses of fuel.
Section 10-47B-137 - Lost fuel--Requirements for tax refund.
Section 10-47B-143 - Rejection of fraudulent claim.
Section 10-47B-144 - Interest on refund claim not refunded within required time period.
Section 10-47B-145 - Rejection of tax refund claim--Assessment of tax against refund claimant.
Section 10-47B-147 - Interstate agreements or compacts authorized--Access to instruments.
Section 10-47B-149 - Monthly adjustment to motor fuel tax fund balance.
Section 10-47B-149.1 - Distribution to counties and townships.
Section 10-47B-151 - Funds from motor fuel tax used to improve boating facilities.
Section 10-47B-153 - Improving boating facilities declared to be public purpose.
Section 10-47B-155 - License revocation hearing--Written notice of revocation.
Section 10-47B-156 - Sworn statement in lieu of verification of report before a notary public.
Section 10-47B-157 - Record keeping required of licensee.
Section 10-47B-160 - Examination of licensee by secretary--Reason for examination.
Section 10-47B-164.1 - Ethanol infrastructure incentive fund established.
Section 10-47B-164.2 - Promulgation of rules concerning the ethanol infrastructure incentive fund.
Section 10-47B-164.3 - Transfer of funds to state highway fund.
Section 10-47B-168 - Monthly report by liquid petroleum gas and natural gas vendors required.
Section 10-47B-169 - Time for filing liquid petroleum gas and natural gas vendor's report.
Section 10-47B-170 - Information required in report of liquid petroleum gas and natural gas vendors.
Section 10-47B-170.1 - Semiannual report required of liquid petroleum gas users.
Section 10-47B-170.2 - Time for filing liquid petroleum gas user's report.
Section 10-47B-171 - Information in liquid petroleum gas user's report.
Section 10-47B-172 - Advanced arrangements for paying taxes on special fuels.
Section 10-47B-173 - Application for permanent fuel user license--Security--Fees.
Section 10-47B-176 - Determining tax liability of interstate fuel user licensee--Overpayment refund.
Section 10-47B-177 - Information required in interstate fuel user's report.
Section 10-47B-180 - Interstate fuel user required to keep operational records.
Section 10-47B-180.1 - Records required of persons who store motor fuel or special fuel--Penalties.
Section 10-47B-182 - Civil penalty for failure to issue required documents--Request for hearing.
Section 10-47B-187 - Penalties for violations.
Section 10-47B-188 - State officials authorized to withdraw fuel for testing.
Section 10-47B-189 - Refusal to allow inspection as misdemeanor.