In Re State Sales Tax Liability of Simpson

As the majority writing notes, the Department of Revenue assessed Simpson for delinquent sales taxes, penalties, and interest for perpetrating fraud on the State of South Dakota. Simpson collected sales tax without a license, as depicted below. Furthermore, he never remitted all of these collected revenues to the State.

There is a key difference from my special concurrence in Matter of Discipline of Simpson, 467 N.W.2d 921, 923 (S.D.1991), as I shall mention. At the time of that writing, collecting and not remitting sales tax, had not been established. It has now been established in subsequent…