(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) Any person failing or refusing to make reports or payments prescribed by §§ 32.01 through 32.05 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 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 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 §§ 32.30 through 32.34 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. Each day in which a violation of this code or other ordinance continues shall constitute a separate offense. 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.
(Ord. 268, passed 7-15-2003; Ord. 282, passed 10-4-2006)