(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Any person failing or refusing to make reports or payments prescribed by §§ 33.20 through 33.24 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 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 hereby authorized for the collection of these excise taxes by the Department of Revenue.
(C) Any person failing or refusing to make reports or payments prescribe by §§ 33.35 through 33.35 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 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 hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Ord. 1-5A, passed 10-4-1993; Ord. 1-5B, passed 10-3-1994)