(A) Any person violating any provision 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 §§ 32.20et seq. and the rules and regulations relating to the ascertainment and collection of the tax levied in §§ 32.20et seq. shall be guilty of a misdemeanor and upon conviction shall be fined not more than $200 or imprisoned in the municipal 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 Department of Revenue and Regulation.
(Prior Code, § 3.08.060) (Ord. 79, passed - -1986; Am. Ord. 172, passed 8-4-2003; Am. Ord. 183, passed 8-1-2005)
(C) Any person failing or refusing to make reports or payments prescribed by §§ 32.70 through 32.75 and the rules and regulations relating to the ascertainment and collection of the tax herein levied shall be fined not more than $200 or imprisoned in the municipal 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, are hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Ord. 197, passed 2-5-2007)