{"data":{"id":"us-sd/sdcl-10-50-104","jurisdiction":"us-sd","citation":"SDCL § 10-50-104","heading":"Other available penalties and remedies--Tax collected from person receiving products.","body":"Unless otherwise expressly provided, the penalties or remedies, or both, under §§ 10-50-100 to 10-50-103, inclusive, are in addition to any other penalties and remedies available under any other law of the state. Nothing in §§ 10-50-99 to 10-50-103, inclusive, prohibits the collection of tax against a person receiving cigarettes or tobacco products in violation of this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-104","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ec03089bc334ab51730c2490ee710473d0db6bd11808c87e70064408640f35a5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50-103","next":"us-sd/sdcl-10-50-105"},"notice":"GroundRules: Original legal text. Not legal advice."}