10-59-56. Liability for taxes, penalties, and interest.
62 words·~1 min read·
/sd/title-10/chapter-10-59/10-59-56A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.