The commission may establish an internal control procedure limited to a particular licensee including accounting procedures, reporting procedures, and personnel policies. Source: SL 1990, ch 343, 9.

Any person employed by a retail licensee, operator, route operator, sports wagering services provider, slot machine manufacturer or distributor, associated equipment manufacturer or distributor, or as a card dealer, floor supervisor, or other gaming employee as determined by the commission, shall have a current valid support license. Any person seeking a support license shall be a person of at least twenty-one years of age, and of good moral character. The commission may deny a support license to any person discharged for cause by any licensed gaming establishment in this or any other country.

There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter. Source: SL 1989, ch 374, 26; SL 1990, ch 344, 1; SL 1991, ch 100, 3; SL 1994, ch 331, 1; SL 1995, ch 246, 3.

In addition to the gaming tax imposed by 42-7B-28 , there is hereby imposed an additional one percent tax on the adjusted gross proceeds of gaming allowed by this chapter. The tax shall be paid to the commission and transferred to the general fund on a monthly basis notwithstanding the provisions of 42-7B-48 and 42-7B-48.1 . Source: SL 2009, ch 217, 1.

Any person who: (1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter guilty of a Class 6 felony; (2)Fails to pay tax due under this chapter within thirty days from the date the tax becomes due is guilty of a Class 1 misdemeanor; (3)Fails to file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor; (4)Violates either subdivision (2) or subdivision (3) two or more times in any twelve - month period is guilty of a Class 6 felony.

This legal document pertains to the filing of returns or reports for Limited Card Games, Slot Machines, Craps, Roulette, And Keno in South Dakota. Any person required to file returns or reports under this chapter must do so within fifteen days following the due date. Failure to file on time will result in a penalty equal to fifteen percent of the tax or ten dollars, whichever is greater. The executive secretary may reduce or eliminate the penalty for reasonable cause shown.

This legal document outlines the qualifications required for individuals involved in various roles related to gaming activities, such as manufacturer, distributor, operator, retailer, gaming property owner, provider, key employee, or support licensee. The document states that such individuals must possess good character, honesty, and integrity. Their prior activities, criminal record, reputation, habits, and associations should not pose a threat to the public interests of the state or the control of gaming.

Any participant in any gaming shall be twenty-one years or older. No licensee may permit any person who is less than twenty-one years of age to participate in any gaming. A violation of this section by a participant is a Class 1 misdemeanor and a violation by a licensee is a Class 1 misdemeanor and may form the basis for revocation of a retail license. Source: SL 1989, ch 374, 30; SL 1990, ch 343, 31; SL 2015, ch 218, 10.

All shipments of gaming devices, including slot machines, into and within this state, the registering, recording, and labeling of which has been duly had by the manufacturer or dealer thereof in accordance with sections 3 and 4 of an act of Congress of the United States entitled ‘An Act to prohibit transportation of gambling devices in interstate and foreign commerce,’ approved January 2, 1951, designated as 15 U.S.C. 1171 to 1177, inclusive, and in effect on January 1, 1989, shall be deemed legal shipments thereof, when transported into or within the state to any manufacturer, distributor, operator, retailer, or route operator legally licensed pursuant to this chapter or by compact.

Any retail licensee under this chapter shall have at least one licensed employee that is at least twenty-one years of age on the premises or within a contiguous premises in full view and control of any gaming operated on the premises. The commission shall adopt rules, pursuant to chapter 1-26 , to establish the number of employees required to monitor the premises. The rules may also authorize the use of electronic devices or other types of monitoring equipment.