South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50C-13
Sale and shipment without license prohibited--Action by department for violation--Civil penalty
Official textsdlegislature.gov
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: view the official text
In this chapter (40 sections)
- 10-50B-13 · Revocation of license--Hearing--Reinstatement
- 10-50B-14 · Repeal of SL 2010, ch 68 upon holding of…
- 10-50B-15 · Assignment to state of manufacturer's interest in money in…
- 10-50B-16 · Amendment of escrow agreement to execute…
- 10-50B-17 · Manufacturer not relieved of obligations by assignment
- 10-50B-18 · Cigarette importers--Tobacco product manufacturer--Joint…
- 10-50B-19 · State directory--Manufacturers--Surety bond--Amount
- 10-50B-20 · Disclosure of information--Purposes
- 10-50C-1 · Definitions
- 10-50C-2 · Cigar shipper license requirements
- 10-50C-3 · Period of validity of license--Proration or refund of…
- 10-50C-4 · Sale and shipment requirements
- 10-50C-5 · Package labeling requirements
- 10-50C-6 · Delivery of shipment by common carrier--Requirements
- 10-50C-7 · Civil penalty
- 10-50C-8 · State jurisdiction--Audit of records
- 10-50C-9 · Cigar shipper quarterly returns
- 10-50C-10 · Taxes
- 10-50C-11 · Entities exempt from § 10-50C-10
- 10-50C-12 · Electronic submission of returns--Electronic remittance of…
- 10-50C-13 · Sale and shipment without license prohibited--Action by…
- 10-50C-14 · Resale of cigars prohibited--Violation as misdemeanor
- 10-50C-15 · Promulgation of rules
- 10-50D-1 · Definitions
- 10-50D-2 · License--Required to distribute--Exemptions--Multiple places…
- 10-50D-3 · License--Application and renewal requirements--Fee--Deposit
- 10-50D-4 · License--Duration
- 10-50D-5 · Recordkeeping requirements--Inspection--Penalty
- 10-50D-6 · License revocation--Grounds--Appeal--Sale without…
- 10-50D-7 · Retailer--Products from licensee required--Penalty
- 10-50D-8 · Direct-to-consumer…
- 10-50D-9 · Direct-to-consumer shipping--Civil action and penalty
- 10-50D-10 · Direct-to-consumer shipping--Separate violations
- 10-50D-11 · Direct-to-consumer shipping--Other provisions unaffected
- 10-50D-12 · Direct-to-consumer shipping--Resale prohibited--Penalty
- 10-50D-13 · Nicotine enforcement…
- 10-50E-1 · Definitions
- 10-50E-2 · Communication of nicotine content--Presumptive evidence
- 10-50E-3 · License--Required to sell--Vending machines--Application…
- 10-50E-4 · License--Required to sell--Penalty