Hills Materials Co., Inc. v. Van Johnson

DUNN, Justice.

This is an appeal from a judgment awarding appellee Hills Materials Co., Inc. the sum of $3,691.76, plus interest and costs, for the recovery of a penalty and interest imposed by appellant R. Van Johnson, Secretary of the South Dakota Department of Revenue. The penalty and interest were imposed because of the failure of appellee to timely file a contractor’s excise tax return and to pay the tax. We affirm.

Appellee is a retailer subject to South Dakota sales tax and contractor’s excise tax. Cliff Nelson, an employee of appellee, testified that he supervised the filing of the…