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.
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.
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. (00:03:50 - 00:09:55)
Continuity mistake: The boys are driving along an open dirt road, being chased by the Sheriff. As they meet a blue car, they wave, and you notice that there are no bushes anywhere to be seen. When the blue car meets the cop cars, there are suddenly bushes on either side of the road, poorly disguising ramps used to flip the cop cars.
Continuity mistake: After Daisy stops at the tree after Lester and Boss crash, she's facing away from the road. The bad guys and the General go by the spot and are well past Daisy on the right side of the Jeep. After they are past, the camera does a close up on Daisy, and her looking and yelling to the camera "Go get them Bo!" She's not looking in the right direction.