Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 50 - Cigarette Tax > Section 10-50-33 - Display or possession of unstamped cigarettes as evidence of intent to sell.

Section 10-50-33 - Display or possession of unstamped cigarettes as evidence of intent to sell.

10-50-33. Display or possession of unstamped cigarettes as evidence of intent to sell. The display or possession, except in original unopened shipping package, container, or case, of cigarettes by any dealers unless fully stamped as required by this chapter shall constitute prima facie evidence of possession with intent to sell the same.

Source: SL 1937, ch 243, § 12; SDC 1939, § 57.3912; SL 1951, ch 452, § 8.