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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50C-14

Resale of cigars prohibited--Violation as misdemeanor

Official textsdlegislature.gov

Cigars shipped to any person in this state pursuant to this chapter may only be used for personal use and may not be resold. It is a Class 1 misdemeanor for any person to resell or attempt to resell any cigar obtained pursuant to the provisions of this chapter.

Last amended: Source: SL 2021, ch 52 , § 14, eff. Jan. 1, 2022.

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In this chapter (40 sections)
  1. 10-50B-14 · Repeal of SL 2010, ch 68 upon holding of…
  2. 10-50B-15 · Assignment to state of manufacturer's interest in money in…
  3. 10-50B-16 · Amendment of escrow agreement to execute…
  4. 10-50B-17 · Manufacturer not relieved of obligations by assignment
  5. 10-50B-18 · Cigarette importers--Tobacco product manufacturer--Joint…
  6. 10-50B-19 · State directory--Manufacturers--Surety bond--Amount
  7. 10-50B-20 · Disclosure of information--Purposes
  8. 10-50C-1 · Definitions
  9. 10-50C-2 · Cigar shipper license requirements
  10. 10-50C-3 · Period of validity of license--Proration or refund of…
  11. 10-50C-4 · Sale and shipment requirements
  12. 10-50C-5 · Package labeling requirements
  13. 10-50C-6 · Delivery of shipment by common carrier--Requirements
  14. 10-50C-7 · Civil penalty
  15. 10-50C-8 · State jurisdiction--Audit of records
  16. 10-50C-9 · Cigar shipper quarterly returns
  17. 10-50C-10 · Taxes
  18. 10-50C-11 · Entities exempt from § 10-50C-10
  19. 10-50C-12 · Electronic submission of returns--Electronic remittance of…
  20. 10-50C-13 · Sale and shipment without license prohibited--Action by…
  21. 10-50C-14 · Resale of cigars prohibited--Violation as misdemeanor
  22. 10-50C-15 · Promulgation of rules
  23. 10-50D-1 · Definitions
  24. 10-50D-2 · License--Required to distribute--Exemptions--Multiple places…
  25. 10-50D-3 · License--Application and renewal requirements--Fee--Deposit
  26. 10-50D-4 · License--Duration
  27. 10-50D-5 · Recordkeeping requirements--Inspection--Penalty
  28. 10-50D-6 · License revocation--Grounds--Appeal--Sale without…
  29. 10-50D-7 · Retailer--Products from licensee required--Penalty
  30. 10-50D-8 · Direct-to-consumer…
  31. 10-50D-9 · Direct-to-consumer shipping--Civil action and penalty
  32. 10-50D-10 · Direct-to-consumer shipping--Separate violations
  33. 10-50D-11 · Direct-to-consumer shipping--Other provisions unaffected
  34. 10-50D-12 · Direct-to-consumer shipping--Resale prohibited--Penalty
  35. 10-50D-13 · Nicotine enforcement…
  36. 10-50E-1 · Definitions
  37. 10-50E-2 · Communication of nicotine content--Presumptive evidence
  38. 10-50E-3 · License--Required to sell--Vending machines--Application…
  39. 10-50E-4 · License--Required to sell--Penalty
  40. 10-50E-5 · License--Duration--Transfer--Application--Requirements
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