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

SDCL § 10-50C-7: Civil penalty.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-50C. CIGAR SHIPMENTS

A cigar shipper who violates § 10-50C-4 or 10-50C-5 is subject to a civil penalty of one thousand dollars for a first offense and two thousand dollars for a second or subsequent offense. Penalties may be levied by the department.

A common carrier who violates § 10-50C-6 is subject to a civil penalty of one thousand dollars for a first offense and two thousand dollars for a second or subsequent offense. Penalties may be levied by the department.

Any money collected pursuant to this section shall be deposited in the general fund.

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

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