South Dakota Statutes

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

South Dakota § 10-50-32
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-32 (Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-50-32 (2026).

Text

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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Bluebook (online)
South Dakota § 10-50-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-32.