South Dakota Codified Laws 32-5-9.3. Initial registration tax on snowmobiles–Failure to pay as misdemeanor
Current as of: 2023 | Check for updates
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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.
Attorney's Note
Under the South Dakota Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 2 misdemeanor | up to 30 days | up to $500 |
Source: SL 1986, ch 244, § 1; SL 1992, ch 208, § 1.