(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 or payments prescribed by §§ 113.01 to 113.05 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 $200 or imprisoned in the municipal jail for 30 days, or both such fine and imprisonment. 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 hereby authorized for the collection of these excise taxes by the Department of Revenue and Regulation.
(C) Any person failing or refusing to make reports or payments prescribed by §§ 113.20 to 113.24 and the rules and regulations relating to the ascertainment and collection if the tax herein levied shall be guilty of a misdemeanor and, upon conviction, shall be fined not more than $200 or imprisoned in the municipal jail for 30 days, or both such fine and imprisonment. In addition, all such collection remedies authorized by SDCL Chapter 10-45 and acts amendatory thereto are hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Ord. 424, passed 8-3-2004; Ord. 434, passed 8-1-2005)