Any person failing or refusing to make reports or payments prescribed by this chapter and the rules and regulations relating to the ascertainment and collection of the taxes herein levied shall be guilty of a misdemeanor and, upon conviction, shall be fined as provided in the general penalty in section 1-4-1 of this code. In addition thereto, all such collection remedies authorized by South Dakota Codified Laws chapters 10-45 and 10-46, are hereby authorized for the collection of these taxes by the department of revenue and regulation. (1984 Code § 34B-7; amd. 2005 Code)