South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50C-7 — Civil penalty
A cigar shipper who violates § 10-50C-4 or 10-50C-5 is subject to a civil penalty of one thousand dollars for a first offense and two thousand dollars for a second or subsequent offense. Penalties may be levied by the department.
A common carrier who violates § 10-50C-6 is subject to a civil penalty of one thousand dollars for a first offense and two thousand dollars for a second or subsequent offense. Penalties may be levied by the department.
Any money collected pursuant to this section shall be deposited in the general fund.
Source: official text