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

SDCL § 10-50-103: Forfeiture of products, profits, and benefits.

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

Any cigarettes or tobacco products shipped, transported, or attempted to be shipped or transported, in violation of § 10-50-99 shall be forfeited to the state and destroyed. In addition, any profit, gain, gross receipt, or other benefit from the violation of § 10-50-99 shall be disgorged and paid to the state treasurer for deposit in the state's general fund.

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

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