§ 32-5-9.3 Initial registration tax on snowmobiles--Failure to pay as misdemeanor.

SD Codified L § 32-5-9.3 (2019) (N/A)
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32-5-9.3. Initial registration tax on snowmobiles--Failure to pay as misdemeanor. 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.

Source: SL 1986, ch 244, § 1; SL 1992, ch 208, § 1.