South Dakota Statutes
§ 10-50-66 — Seizure and destruction of contraband tobacco products.
Any cigarettes or tobacco products found at any place in this state that have been imported in violation of §§ 10-50-65 to 10-50-67 , inclusive, are declared to be contraband goods and may be seized without a warrant by the secretary, agents or employees of the secretary, or any law enforcement officer of this state when directed to do so by the secretary. Cigarettes or tobacco products imported in violation of §§ 10-50-65 to 10-50-67 , inclusive, shall be destroyed by the secretary.
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Legislative History
SL 2000, ch 65, § 2; SL 2019, ch 66, § 2.
Nearby Sections
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§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
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