Unless otherwise expressly provided, the penalties or remedies, or both, under §§ 10-50-100 to 10-50-103 , inclusive, are in addition to any other penalties and remedies available under any other law of the state. Nothing in §§ 10-50-99 to 10-50-103 , inclusive, prohibits the collection of tax against a person receiving cigarettes or tobacco products in violation of this chapter. Source: SL 2009, ch 58 , § 13.
Other available penalties and remedies--Tax collected from person receiving products
SDCL § 10-50-104 — under CIGARETTE TAX.
SDCL § 10-50-104