SDCL § 10-50-37: Confiscation of unstamped cigarettes not required if no intentional evasion.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-50. CIGARETTE TAX
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON