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99 chapters · 1,878 sections in this title.
SDCL § 10-59-53 Definitions relating to automated sales suppression devices and phantom-ware
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Terms used in §§ 10-59-53 to 10-59-57 , inclusive, mean: (1) "Automated sales suppression device," a software program accessed through any method that falsifies the electronic records, transaction data, or transaction reports of electronic cash registers and other point-of-sale s…
SDCL § 10-59-54 Automated sales suppression devices and phantom-ware prohibited--Felony
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It is unlawful to knowingly own, sell, rent, lease, purchase, install, transfer, possess, use, access, design, manufacture, or program any automated sales suppression device or phantom-ware. A violation of this section is a Class 5 felony. Source: SL 2016, ch 69 , § 2.
SDCL § 10-59-55 Civil penalty for violation of § 10-59-54
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Any person convicted of a violation under § 10-59-54 shall be assessed a civil penalty at the time of sentencing in addition to, and not in substitution for, any other penalties provided by law for the offense in the amount of ten thousand dollars for each return period in which …
SDCL § 10-59-56 Liability for taxes, penalties, and interest
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In addition to any civil or criminal penalty, any person violating § 10-59-54 is liable for all sales and use tax, contractor's excise tax, or any other tax imposed by title 10, including any municipal sales and use tax, and all associated penalties and interest due the state as …
