South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50C-13 — Sale and shipment without license prohibited--Action by department for violation--Civil penalty
A sale and shipment of cigars to a person in this state from a person who does not hold a current cigar shipper license is prohibited. Any person who violates this section is also in violation of § 10-50-99 and is subject to the provisions of §§ 10-50-100 to 10-50-104 , inclusive. Any money collected pursuant to this section shall be deposited in the general fund.
Source: official text