35-5-10. Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor. Each licensee liable for the payment of the taxes levied under this chapter shall file with the secretary a return, on a form prescribed by the secretary, showing the kind and quantity of alcoholic beverages produced, received, and on hand, together with the names of the persons from whom received, the amount of tax due, and any other information prescribed by the secretary. The return, covering the period of one calendar month, together with payment of the tax due, shall be transmitted to the department on or before the twenty-fifth day of the second month following the close of the reporting period. A violation of this section is a Class 1 misdemeanor.
Source: SDC 1939 §§ 5.0239, 5.0315; SL 1955, ch 6, §§ 4, 8; SL 1963, ch 12, § 2; SL 1965, ch 18, § 2; SDCL §§ 35-5-8 to 35-5-10, 35-7-4, 35-7-6; SL 1971, ch 211, § 85; SL 1992, ch 158, § 62; SL 2018, ch 213, § 119.
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