(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 herein 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 in an amount as set by the City Council from time to time. In addition, all such collection remedies authorized by SDCL Chapter 10-45, and acts amendatory thereto, and SDCL Chapter 10-46, and acts amendatory thereto, are hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Prior Code, § 20-6)
(C) Any person failing or refusing to make reports or payments prescribed by §§ 34.10 through 34.12 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 in an amount as set by the City Council from time to time. In addition, all such collection remedies authorized by SDCL Chapter 10-45, and acts amendatory thereto, and SDCL Chapter 10-46, and acts amendatory thereto, and hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Prior Code, § 20-14)