South Dakota Codified Laws 10-59-56. Liability for taxes, penalties, and interest
Current as of: 2023 | Check for updates
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In addition to any civil or criminal penalty, any person violating § 10-59-54 is liable for all sales and use tax, contractor’s excise tax, or any other tax imposed by title 10, including any municipal sales and use tax, and all associated penalties and interest due the state as a result of the use of an automated sales suppression device or phantom-ware.
Terms Used In South Dakota Codified Laws 10-59-56
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 2016, ch 69, § 4.