Continuity mistake: When the bad guys from Sweetwater county try to steal Boss' safe, you see them pushing it up a ramp into the pickup truck. But in the next shot, when Daisy calls the operator, the safe is in the corner. And when Bo and Luke go to untie Daisy, the safe is gone.
Continuity mistake: The chase with Daisy in Rosco's squad car ends with a piano slamming into the car. When the truck hauling it comes to a stop, there's a reaction shot of Daisy at the wheel of the squad car. In the next shot, when the piano hits it, the car is empty. A second later, Rosco gets out of the truck and Daisy is back in the driver's seat.
Continuity mistake: If you look closely during the first scene where Turk and Moody (disguised as Bo and Luke) reveal to Roscoe that they aren't Bo and Luke, as they peel off their faces. First Moody (as Luke) is wearing a solid light-blue shirt. When we get a close-up of his face, he is wearing Luke's traditional blue-pladed shirt, and after their masks are totally off, Moody is wearing the solid light-blue shirt again.
Revealing mistake: When the truck goes into the water, you can see the driver was either a stunt driver or a dummy. Also, you can see the top of the truck just under the surface of the water, suggesting it was on the bottom. A few seconds later, and all you can see are bubbles.
Continuity mistake: Enos posts up an "Armed Robbery" poster for Floyd Baker and Molly Harmon for a $10,000 reward but after he rips it off the wall after he sees them outside the courthouse it turns into a wanted poster for "Grand Larceny and Car Stripping" for Bo, Luke and Daisy Duke.
Plot hole: Roscoe and Enos are chasing the boys. They are well ahead of the Sheriff and go up into a semi with a conveniently made ramp to lose the cops. The dust was dissipated enough that Roscoe, coming up from the rear, could have seen the General in the trailer. Roscoe couldn't be that blind. Plus the trucker couldn't miss the movements of the truck settling down from the sudden adding of two tons.