10-50-1. Definition of terms. Terms used in this chapter mean: (1)”Consumer,” any individual who is not a retailer or a licensed distributor or wholesaler pursuant to §10-50-9; (2)”Dealer,” or “retailer,” any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco […]
10-50-10. Contents of application for license. Such license shall be issued by the secretary of revenue on application, stating, on forms prescribed by the secretary, the name and address of the applicant, the address of the place of business at which it is proposed to engage in such business, the type of business, and such […]
10-50-100. Injunction for actual or threatened violation. The attorney general may seek an injunction to restrain a threatened or actual violation of §10-50-99. Source: SL 2009, ch 58, §9.
10-50-101. Civil action for violation–Civil penalty. The attorney general may bring a civil action in circuit court for any violation of §10-50-99. In a civil action, in addition to injunctive or any other relief, the court may impose a civil penalty, for a first violation of §10-50-99, in the amount of one thousand dollars or […]
10-50-102. Separate violations. Each shipment, transport, or attempted shipment or transport, of cigarettes or tobacco products in violation of §10-50-99 constitutes a separate violation. Source: SL 2009, ch 58, §11.
10-50-103. Forfeiture of products, profits, and benefits. Any cigarettes or tobacco products shipped, transported, or attempted to be shipped or transported, in violation of §10-50-99 shall be forfeited to the state and destroyed. In addition, any profit, gain, gross receipt, or other benefit from the violation of §10-50-99 shall be disgorged and paid to the […]
10-50-104. Other available penalties and remedies–Tax collected from person receiving products. 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 […]
10-50-105. Provider of roll-your-own machine is cigarette manufacturer–Exception. Any person that maintains or provides a machine that enables any consumer to process tobacco or any product that is made or derived from tobacco into a roll or tube is deemed to be a manufacturer of cigarettes. This includes a person who owns or possesses an […]
10-50-106. Only products in directory to be used in roll-your-own machine. Only tobacco products that are included in the directory published pursuant to §10-50-77 may be inserted into a roll-your-own machine as described in §10-50-105. Source: SL 2014, ch 65, §7.
10-50-107. Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler. Any tobacco products found at any place in this state that were purchased from any person other than a licensed distributor or licensed wholesaler, and that have not had the proper tax paid pursuant to §10-50-61, are declared to be contraband […]
10-50-11. Fee for distributor or wholesaler license–Reduced fee for part of year. Each application for a distributor or wholesaler license shall be accompanied by a fee of one hundred fifty dollars. If the applicant for a license has not entered upon the business of selling cigarettes or tobacco products until after the first day of […]
10-50-12. Display of license–Duration–Return of license on revocation. Each license so issued shall be prominently displayed on the premises covered by the license. Each license shall be valid until the first day of July subsequent to the date of issuance of such license unless sooner revoked by the secretary of revenue pursuant to the provisions […]
10-50-13. Transfer of license to different location or person–Contents of application for transfer. Any license granted under this chapter may be transferred to a new location or to another person. If the transfer is to another person, the licensee shall show in writing, under oath, that the licensee has made a bulk sale of the […]
10-50-14. Annual renewal of license–Fee. The holder of each license may, annually, before the expiration date of the license then held by him, renew his license for a further period of one year, on application accompanied by a fee in the amount as prescribed in §10-50-11. Source: SL 1937, ch 243, §3; SDC 1939, §57.3903; […]
10-50-15. Revocation of license or registration–Appeal. The secretary of revenue may revoke the license of any distributor or wholesaler or the registration of a dealer for failure to comply with any of the provisions of this chapter. Any person aggrieved by the revocation may apply to the secretary for a hearing as provided in §10-50-46 […]
10-50-16. Sale of cigarettes after license or registration revocation as petty offense–Forfeiture. Any person who sells any cigarettes or tobacco products after such person’s license or registration has been revoked commits a petty offense, and all cigarettes or tobacco products in such person’s possession shall be seized and forfeited to the state pursuant to chapter […]
10-50-18. Stamps secured and sold by secretary–Discount. The secretary of revenue shall secure stamps, of the design and denomination as the secretary prescribes, suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by this chapter. The secretary shall sell the stamps to licensed distributors at a discount […]
10-50-19. Payment for stamps after purchase–Bond or depository agreement required. The secretary of revenue may, in his discretion, permit a licensed distributor to pay for such stamps within thirty days after the date of purchase, provided a bond satisfactory to the secretary of revenue in an amount not less than the sale price of such […]
10-50-2. Number of cigarettes in package. All cigarettes sold in this state shall be put up in packages containing twenty or twenty-five cigarettes each except for those cigarettes offered by manufacturers for gratis distribution as samples. Manufacturers, through their sales representatives or agents, may distribute, within the state, sample cigarettes in any package size or […]
10-50-20. Resale of stamps prohibited–Redemption of unused and uncanceled stamps. No distributor shall sell or transfer any stamps issued under the provisions of this chapter. The secretary of revenue shall redeem any unused, uncanceled stamps presented by any licensed distributor at a price equal to ninety-five percent of their face value. Source: SDC 1939, §57.3907; […]
