20:04:23:05Penalties obligatory -- Allowances optional.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Penalties are obligatory. All or any part of allowances are optional and in overnight events they must be claimed at the time of entry.
Source: 5 SDR 87, effective April 15, 1979; transferred from § 20:04:07:67.02, 9 SDR 122, effective March 31, 1983; 12 SDR 151, 12 SDR 155, effective July 1, 1986.