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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-44 Witnesses not excused by self-incrimination--Evidence produced not used against witness.
Universal Citation: SD Codified L § 10-50-44 (2017)
10-50-44. Witnesses not excused by self-incrimination--Evidence produced not used against witness. No witness under subpoena authorized to be issued by the provisions of this chapter shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against him.
Source: SL 1937, ch 243, § 16; SDC 1939, § 57.3915.
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