Forfeiture and destruction of contraband cigarettes.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Cigarette Tax
  5. Forfeiture and destruction of contraband cigarettes.

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10-50-36. Forfeiture and destruction of contraband cigarettes.

Any cigarettes seized under the provisions of this chapter shall be confiscated, forfeited to the state, and destroyed.

Source: SDC 1939, §57.3913; SL 1951, ch 452, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2019, ch 66, §1.


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