§11-19-10. Penalties; Crimes
Any person who violates any of the provisions of this article or any lawful rule or regulation promulgated by the Tax Commissioner for this article under the authority of article ten of this chapter, for the violation of which no other penalty is provided by law, shall be guilty of a misdemeanor, and, upon conviction […]
§11-19-11. Separability
The provisions of the several sections of this article shall be deemed to be separable insofar as they or their meaning is not inseparably connected, and if any provisions of this article shall be held unconstitutional, such holding shall not affect any of the other provisions thereof.
§11-19-1. Definitions
As used in this article: (1) "Bottled soft drinks" shall include any and all nonalcoholic beverages, whether carbonated or not, such as soda water, ginger ale, coca cola, lime cola, pepsi cola, doctor pepper, root beer, carbonated water, orangeade, lemonade, fruit juice when any plain or carbonated water, flavoring or syrup is added, or any […]
§11-19-2. Excise Tax on Bottled Soft Drinks, Syrups and Dry Mixtures; Disposition Thereof
(a) An excise tax is levied and imposed on and after midnight of June 30, 1951, upon the sale, use, handling or distribution of all bottled soft drinks and all soft drink syrups, whether manufactured within or without this state, as follows: (1) On each bottled soft drink, a tax of one cent on each […]