(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 or payments prescribed by §§ 34.01 et seq. 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 an amount established by § 10.99 or imprisoned in jail for not more than 30 days, or both the fine and imprisonment. 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 and Regulation.
(Ord. 1117, passed 7-21-2003)
(C) Any person failing or refusing to make reports or payments prescribed by §§ 34.20 et seq. 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 an amount established by § 10.99 or imprisoned in the municipal jail for 30 days or both the fine and imprisonment. 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 Department of Revenue.
(1975 Code, § 22.5-27)