SDCL § 10-50C-7: Civil penalty.
Where this section sits in the code
- TITLE 10. TAXATION
- 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