South Dakota Statutes

§ 10-50-32 — Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.

South Dakota·Title 10 TAXATION·Ch. 10-49 CIGARETTE TAX
No person, other than a licensed distributor, may sell, offer for sale, display for sale, or possess with intent to sell, advertise for sale, ship or cause to be shipped, or possess with intent to deliver to another person, any cigarettes, including cigarettes made by a roll-your-own machine as described in § 10-50-105 , which do not bear stamps evidencing the payment of the tax imposed by this chapter. A violation of this section is a Class 2 misdemeanor. Any subsequent violation is a Class 6 felony.

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Legislative History

SDC 1939, §§ 57.3912, 57.9934; SL 1951, ch 452, § 8; SL 1982, ch 86, § 76; SL 2003, ch 73, § 1; SL 2007, ch 64, § 4; SL 2007, ch 66, § 11; SL 2014, ch 65, § 3.

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