<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 35-5-20 - Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2059033Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2059033SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2059033CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2059033Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2059033DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2059033Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2059033000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2059033SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2059033SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2059033Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=35-5-20"><span class="s2059033SENU">35-5-20</span></a><span xml:space="preserve" class="s2059033SENU">. </span><span class="s2059033CL">Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.</span></p><p dir="ltr" class="s2059033Normal-000000"><span xml:space="preserve" class="s2059033DefaultParagraphFont">Any licensee liable for the payment of the taxes shall keep, in current and available form on the licensed premises, records of all purchases, sales, quantities on hand, and any other information the secretary may prescribe by rule promulgated pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2059033DefaultParagraphFont">1-26</span></a><span class="s2059033DefaultParagraphFont">. The secretary may require, from any licensee, any reports the secretary prescribes, and the secretary may require the production of any book, record, document, invoice, and voucher kept, maintained, received, or issued by the licensee in connection with the licensee's business that, in the judgment of the secretary, may be necessary to administer and discharge the secretary's duties, to secure the maximum of revenue to be paid, and to carry out the provisions of law. A violation of this section is a Class 1 misdemeanor.</span></p><p dir="ltr" class="s2059033Normal-000001"><span class="s2059033DefaultParagraphFont">If default is made, or if any licensee fails or refuses to furnish any other reports or information referred to upon request for the reports or information, the secretary may enter the licensee's premises where the records are kept and examine the records as necessary to compile the required report. The cost of the examination shall be paid by the licensee whose reports are in default.</span></p><p dir="ltr" class="s2059033Normal"><span xml:space="preserve" class="s2059033000002"> </span></p><p dir="ltr" class="s2059033Normal"><span class="s2059033SCL">Source:</span><span xml:space="preserve" class="s2059033SCL-000003"> SDC 1939, § 5.0239 as added by SL 1963, ch 12, § 2; SL 1967, ch 8, § 3; SDCL §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=35-5-20"><span class="s2059033SCL-000003">35-5-20</span></a><span class="s2059033SCL-000003">, 35-8-9; SL 1971, ch 211, § 91; SL 1987, ch 82, § 51; SL 1992, ch 158, § 63; SL 2008, ch 37, § 189; SL 2018, ch 213, § 121.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 35-5-20 - Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2059034Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2059034SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2059034CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2059034Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2059034DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2059034000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2059034SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2059034SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2059034Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=35-5-20.1"><span class="s2059034SENU">35-5-20.1</span></a><span xml:space="preserve" class="s2059034SENU">. </span><span class="s2059034CL">Reports required on shipments of beverages into state--Violation as misdemeanor.</span></p><p dir="ltr" class="s2059034Normal-000000"><span class="s2059034DefaultParagraphFont">Any person outside the state who sells or ships alcoholic beverages to a manufacturer or wholesaler within this state shall provide the secretary a report as the secretary may require, giving the name and address of the licensee or person making the purchase, the quantity and kind of alcoholic beverages sold, the manner of delivery and any other information prescribed in rule by the secretary. A violation of this section is a Class 1 misdemeanor.</span></p><p dir="ltr" class="s2059034Normal"><span xml:space="preserve" class="s2059034000001"> </span></p><p dir="ltr" class="s2059034Normal"><span class="s2059034SCL">Source:</span><span xml:space="preserve" class="s2059034SCL-000002"> SDC 1939, §§ 5.0224, 5.0225, 5.0312; SL 1943, ch 12; SL 1945, ch 24; SL 1955, ch 6, § 6; SDCL §§ 35-4-58, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=35-4-68"><span class="s2059034SCL-000002">35-4-68</span></a><span class="s2059034SCL-000002">, 35-6-33; SL 1971, ch 211, § 98; SL 1992, ch 158, § 64; SL 2018, ch 213, § 122.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 35-5-20 - Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor. 35-5-20.2 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 35-5-20.2 "> <META NAME="Description" Content="South Dakota Codified Laws 35-5-20.2"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 35-5-20.2. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2018, ch 213, &#167;&nbsp;123.<p> </BODY> </HTML>