(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) Any person failing or refusing to make reports on payments prescribed by §§ 33.01 through 33.04 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 a fine not to exceed $200, or imprisonment not to exceed 30 days or both (SDCL § 9-19-3). In addition, all collection remedies authorized by SDCL Chapters 10-45 and 10-46, as amended are authorized for collection of these excise taxes by the Department of Revenue.
(Prior Code, § 3.14.080)
(C) Any person failing or refusing to make reports or payments prescribed by §§ 33.15 through 33.18 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 to exceed $200, imprisonment not to exceed 30 days, or both (SDCL § 9-19-3). 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 collection of these taxes by the Department of Revenue.
(Prior Code, § 3.16.070)
(Ord. 88-1, passed - -; Ord. 01-15, passed - -; Ord. 05-14, passed - -)
Statutory references:
Related provisions, see SDCL § 9-19-3 and Chapter 10-45 and 10-46