Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 50 - Cigarette Tax > Section 10-50-37 - Confiscation of unstamped cigarettes not required if no intentional evasion.

Section 10-50-37 - Confiscation of unstamped cigarettes not required if no intentional evasion.

10-50-37. Confiscation of unstamped cigarettes not required if no intentional evasion. Nothing in § 10-50-35 or 10-50-36 shall be construed to require the secretary of revenue and regulation to confiscate unstamped cigarettes when he shall have reason to believe that the owner thereof is not willfully or intentionally evading the tax imposed by this chapter.

Source: SDC 1939, § 57.3913; SL 1951, ch 452, § 9; SL 2003, ch 272, § 82.