SDCL § 10-50-103: Forfeiture of products, profits, and benefits.
Where this section sits in the code
- TITLE 10. TAXATION
- 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