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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-101 Civil action for violation--Civil penalty.
Universal Citation: SD Codified L § 10-50-101 (2017)
10-50-101. Civil action for violation--Civil penalty. The attorney general may bring a civil action in circuit court for any violation of § 10-50-99. In a civil action, in addition to injunctive or any other relief, the court may impose a civil penalty, for a first violation of § 10-50-99, in the amount of one thousand dollars or five times the retail value of the cigarettes or tobacco products involved, whichever is greater. A subsequent violation of § 10-50-99 is punishable by a civil penalty of five thousand dollars or five times the retail value of the cigarettes or tobacco products involved, whichever is greater.
Source: SL 2009, ch 58, § 10.
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