Any person failing to or refusing to make reports or payments prescribed by this chapter and the rules and regulations relating to the ascertainment and collection of the tax levied in this chapter shall be guilty of a misdemeanor and upon conviction shall be fined not more than two hundred dollars ($200.00) or imprisoned in the municipal jail for thirty (30) days or both such fine and imprisonment. In addition, all such collection remedies authorized by SDCL 10-45, and acts amendatory thereto, and SDCL 10-46 and acts amendatory thereto, are authorized for the collection of these excise taxes by the Department of Revenue and Regulation. (Ord. 616 § 6, 2005: Ord. 589 (part), 2003)