2011 South Dakota Code
Title 35 ALCOHOLIC BEVERAGES
Chapter 05. Occupational Tax
§35-5-10 Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.

35-5-10. Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor. Licensees liable for the payment of the occupational tax levied by this chapter shall file with the secretary a return, on such form as the secretary may require, showing the kind and quantity of alcoholic beverages produced, received, and on hand, together with the names of the persons from whom received, the amount of tax due, and such other information as the secretary shall by regulation prescribe. Said return, covering the period of one calendar month, together with payment of the tax due, shall be transmitted to the department on or before the twenty-fifth day of the second month following the close of the reporting period. A violation of this section is a Class 1 misdemeanor.

Source: SDC 1939 §§ 5.0239, 5.0315; SL 1955, ch 6, §§ 4, 8; SL 1963, ch 12, § 2; SL 1965, ch 18, § 2; SDCL, §§ 35-5-8 to 35-5-10, 35-7-4, 35-7-6; SL 1971, ch 211, § 85; SL 1992, ch 158, § 62.