Such tax is levied pursuant to authorization granted by SDCL 10-52A and acts amendatory thereto, and shall be collected by the South Dakota Department of Revenue in accordance with the same rules and regulations applicable to the state sales tax and under such additional rules and regulations as the Secretary of Revenue of the State of South Dakota shall lawfully prescribe. It is declared to be the intention of this division and the taxes levied hereunder that the same shall be interpreted and construed in the same manner as all sections of the State Retail Occupational Sales and Service Act, SDCL Ch. 10-45 and acts amendatory thereto, and that this shall be considered a similar tax except for the rate thereof to that tax. Any person failing or refusing to make reports or payments prescribed by this division 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 two hundred dollars ($200.00). In addition, all such collection remedies authorized by SDCL 10-45, and acts amendatory thereto, are hereby authorized for the collection of these excise taxes by the department of revenue.
(Ord. No. 634, § 1(2G), 3-21-88; Ord. No. 721, 4-6-92; Ord. No. 929, 8-19-02)