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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-37 Confiscation of unstamped cigarettes not required if no intentional evasion.
Universal Citation: SD Codified L § 10-50-37 (2017)
10-50-37. Confiscation of unstamped cigarettes not required if no intentional evasion. Nothing in § 10-50-35 or 10-50-36 shall be construed to require the secretary of revenue to confiscate unstamped cigarettes when he shall have reason to believe that the owner thereof is not willfully or intentionally evading the tax imposed by this chapter.
Source: SDC 1939, § 57.3913; SL 1951, ch 452, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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