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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-50-101: Civil action for violation--Civil penalty.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-50. CIGARETTE TAX

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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