(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Any person failing or refusing to make reports or payments prescribed by §§ 36.030 through 36.035 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 per § 10.99. In addition, all such 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.
(Prior Code, § 2.08.07)
(C) Any person failing or refusing to make reports or payments prescribed by §§ 36.050 through 36.054 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 § 10-45, and acts amendatory thereto, are hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Prior Code, § 2.10.06)
(Ord. 505, passed - -; Ord. 584, passed - -; Ord. 731, passed - -; Ord. 749, passed - -; Ord. 751, passed - -; Ord. 760, passed - -; Ord. 771, passed - -; Ord. 780, passed - -)