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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-104 Other available penalties and remedies--Tax collected from person receiving products.
Universal Citation: SD Codified L § 10-50-104 (2017)
10-50-104. Other available penalties and remedies--Tax collected from person receiving products. Unless otherwise expressly provided, the penalties or remedies, or both, under §§ 10-50-100 to 10-50-103, inclusive, are in addition to any other penalties and remedies available under any other law of the state. Nothing in §§ 10-50-99 to 10-50-103, inclusive, prohibits the collection of tax against a person receiving cigarettes or tobacco products in violation of this chapter.
Source: SL 2009, ch 58, § 13.
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