South Dakota Statutes

§ 10-50-101 — Civil action for violation--Civil penalty.

South Dakota·Title 10 TAXATION·Ch. 10-49 CIGARETTE TAX
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 five times the retail value of the cigarettes or tobacco products involved, whichever is greater. A subsequent violation of § 10-50-99 is punishable by a civil penalty of five thousand dollars or five times the retail value of the cigarettes or tobacco products involved, whichever is greater.

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Legislative History

SL 2009, ch 58, § 10.

Nearby Sections

15
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