§ 34.99  PENALTY.
   (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 §§ 34.01 through 34.06 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 $100. In addition, all the collection remedies authorized by SDCL § 10-45 and acts amendatory thereto, and SDCL § 10-46 and acts amendatory thereto, are hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Prior Code, § 20-106)
   (C)   Any person failing or refusing to make reports of payments prescribed by §§ 34.20 through 34.23 and the rules and regulations relating to the ascertainment and collection of the tax herein levied shall be fined not more than $500. In addition, all the collection remedies authorized by SDCL § 10-46A and acts amendatory thereto are hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Prior Code, § 20-205)
   (D)   Any person failing or refusing to make reports or payments prescribed by this subchapter 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 $100. In addition, all the collection remedies authorized by SDCL § 10-45, and acts amendatory thereto are hereby authorized for the collection of these excise taxes by the State Department of Revenue.
(Ord. 824-90, passed 8-27-1990)