§ 31.99  PENALTY.
   (A)   Any person violating any provisions of this chapter, for which no specific penalty is prescribed, shall be subject to § 10.99.
   (B)   Any person failing or refusing to make reports or payments prescribed by §§ 31.01 through 31.05, and the rules and regulations relating to the ascertainment and collection of the tax herein levied, shall be guilty of a misdemeanor and, upon conviction, shall be fined not more than $200, or imprisoned in the municipal county jail for 30 days, or both such fine and imprisonment. In addition, all such collection remedies authorized by SDCL Ch. 10-45, and acts amendatory thereto, and SDCL Ch. 10-46, and acts amendatory thereto, are authorized for the collection of these excise taxes by the state Department of Revenue and Regulation.
(Ord. 2007-1, passed 8-30-2007)