(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.
(B) Any person failing or refusing to make reports or payments prescribed by §§ 34.01 through 34.08 of this code and the rules and regulations relating to the determination and collection of the tax therein levied shall be guilty of a misdemeanor and, upon conviction, shall be penalized as provided in § 10.99 of this code. 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.
(Prior Code, § F-1-8)
(C) Any person failing or refusing to make reports or payments prescribed by §§ 34.20 through 34.25 of this chapter and the rules and regulations relating to the determination and collection of the tax therein levied shall be fined as provided for in § 10.99 of this code. In addition, all collection remedies authorized by SDCL Ch. 10-45 and 10-46 are hereby authorized for collection of these taxes by the Department of Revenue.
(Prior Code, § F-2-7)
(Ord. 824, passed - -)
Statutory reference:
Related provisions, see SDCL §§ 9-19-3 and 10-52-4