South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-88
Declaration of contraband--Seizure, forfeiture and destruction
Official textsdlegislature.gov
Any cigarettes that have been sold, offered for sale, or possessed for sale in violation of §§ 10-50-72 to 10-50-92 , inclusive, are contraband goods and may be legally seized, without a warrant, by the secretary, the secretary's agents or employees, or by any law enforcement officer of this state if directed by the secretary to do so. Any cigarettes seized and forfeited under this section shall be destroyed.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 2003, ch 74, §§ 22 to 25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 Repealed by SL 2009, ch 58, §§ 2 to 7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…
- 10-50-107 · Seizure and destruction of tobacco products not purchased…
- 10-50B-1 · Legislative findings
- 10-50B-2 · Legislative intent
- 10-50B-3 · Definitions
- 10-50B-4 · Cigarette defined
- 10-50B-5 · Tobacco product manufacturer defined