(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 on payments prescribed by §§ 35.01 through 35.07, 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 less than $100 or imprisonment for 30 days. In addition, all collection remedies authorized by SDCL §§ 10-45 and 10-46 are hereby authorized for collection of these excise taxes by the Department of Revenue.
(1992 Code, § 11-1-6) (Ord. 31, § 12-1.6, passed 10-1-1975)