(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of the basic code of ordinances.
(B) Any person failing or refusing to make reports or payments prescribed by § 171.01 of this chapter, 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 imprisonment. In addition, all such collection remedies authorized by SDCL Ch.10-45, and acts amendatory thereto, are hereby authorized for the collection of these excise taxes by the Department of Revenue.
(C) Any person failing or refusing to make reports or payments prescribed by § 171.02 of this chapter, and rules and regulations relating to the ascertainment and collection of the tax, shall be fined not more than $100. 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 hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Ord. 91, passed 9-7-1988; Ord. 110, passed 10-12-1993; Ord. 142, passed 9-6-2005; Ord. 167, passed 9-2-2014)