South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50E-14 — Revocation--Destruction or return of nicotine products--Penalty
Effective January 1, 2027
10-50E-14 . Revocation--Destruction or return of nicotine products--Penalty.
If the license of a retailer is revoked pursuant to § 10-50E-13 , the retailer must:
(1) Destroy all nicotine products possessed by the retailer, at the time of the revocation, in accordance with all state and federal requirements related to hazardous materials; or
(2) Return all nicotine products to the licensed distributor or licensed wholesaler under chapter 10-50 or under the provisions of chapter 10-50D , from which the nicotine products were purchased by the licensee.
The retailer shall submit verification of the destruction or return to the department, in a manner provided in rules promulgated by the secretary.
A retailer who fails to comply with this section within sixty days from the revocation of the license is subject to a fine of five thousand dollars, imposed by the department.
Source: official text