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A. 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 tax herein levied shall be guilty of violating this chapter and upon conviction, shall be fined not more than $200 or imprisoned in the city jail for 30 days, or both the fine and imprisonment.
B. There is imposed by the city on any person subject to tax under this chapter who fails to file a required report or pay the tax, charges equivalent to those provided for in SDCL § 10-59-6, and acts amendatory thereto, and SDCL § 10-46-39, and acts amendatory thereto. 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 authorized for the collection of these taxes by the Department of Revenue.
(Ord. 6018 (part), 2014: Ord. 3960 (part), 2003: prior code § 2-2(p), (q))