South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-82
Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund
No distributor or wholesaler or other person may:
# (1)
Affix a South Dakota cigarette tax stamp to a package or other container of cigarettes, or pay South Dakota cigarette tax on cigarettes of a tobacco product manufacturer or brand family not included in the directory; or
# (2)
Sell or distribute, or acquire, hold, own, possess, transport, import, or cause to be imported, cigarettes of a tobacco product manufacturer or brand family not included in the directory that the distributor, wholesaler, or other person knows or should know are intended for distribution or sale in this state.
The secretary may, in addition to any other provision of law, impose and collect a monetary penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes or five thousand dollars for each violation of this section by a distributor or wholesaler. Any monetary penalty collected pursuant to this section shall be deposited in the state general fund.
Source: view the official text
In this chapter (40 sections)
- 10-50-59 · Recovery of cigarette stamp costs--Deposit of funds
- 10-50-60 · Promulgation of rules
- 10-50-61 · Wholesale tax on tobacco products--Wholesale purchase price…
- 10-50-62 · Dealers to buy only from licensed wholesalers and…
- 10-50-63 · Deadline for reporting and remitting wholesale tobacco…
- 10-50-64 · Voluntary regulation of use of tobacco products
- 10-50-65 · Certain activities regarding for-export-only tobacco…
- 10-50-66 · Seizure and destruction of contraband tobacco products
- 10-50-67 · Relief for violation of § 10-50-65
- 10-50-68 · 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25
- 10-50-72 · Definition of terms
- 10-50-73 · Manufacturer to certify participation or…
- 10-50-74 · Certification update--Supplemental certification
- 10-50-75 · Inclusion of brand families--Requirements--No limitation on…
- 10-50-76 · Maintenance of records--Exception
- 10-50-77 · Annual publication of directory on internet website--Date of…
- 10-50-78 · Exclusion from directory--Cure
- 10-50-79 · Hearing and appeal
- 10-50-80 · Distributors and wholesalers to submit information to…
- 10-50-81 · Secretary may require additional information
- 10-50-82 · Inclusion in directory prerequisite to affixing tax stamp or…
- 10-50-83 · Inclusion of unregistered nonresident or foreign…
- 10-50-84 · Notice to secretary of agent's authority--Termination or…
- 10-50-85 · Service upon secretary of state in lieu of appointed or…
- 10-50-86 · Disclosure of information to attorney general--Inter-agency…
- 10-50-87 · Financial information to be made available to attorney…
- 10-50-88 · Declaration of contraband--Seizure, forfeiture and…
- 10-50-89 · Promulgation of rules--Certification, reporting and directory
- 10-50-90 · Attorney general may seek restraining order--Action for…
- 10-50-91 · Schedule of reports--Publication--Pre-publication sales,…
- 10-50-92 · Conflict with other law
- 10-50-93 · 10-50-93 to 10-50-98. Repealed by SL 2009, ch 58, §§ 2 to 7
- 10-50-99 · Shipment or transportation of cigarettes and tobacco…
- 10-50-100 · Injunction for actual or threatened violation
- 10-50-101 · Civil action for violation--Civil penalty
- 10-50-102 · Separate violations
- 10-50-103 · Forfeiture of products, profits, and benefits
- 10-50-104 · Other available penalties and remedies--Tax collected from…
- 10-50-105 · Provider of roll-your-own machine is cigarette…
- 10-50-106 · Only products in directory to be used in roll-your-own…