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§ 10-45-85 Temporary vendor to maintain inventory records--Violation as misdemeanor.

SD Codified L § 10-45-85 (2019) (N/A)
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10-45-85. Temporary vendor to maintain inventory records--Violation as misdemeanor. A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 1; SL 2003, ch 66, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.

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§ 10-45-86 Temporary vendor to maintain sales receipts--Violation as misdemeanor.