South Dakota Code § 10-50-104

Other available penalties and remedies--Tax collected from person receiving products
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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 a person receiving cigarettes or tobacco products in violation of this chapter.

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