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     Section 1. That § 10-50-6 be amended to read as follows:

     10-50-6.   Any No cigarette on which the tax imposed by this chapter has been paid, such the payment being evidenced by the affixing of such stamp or imprint, is not the stamp required by §  10- 50-18 is subject to a further tax under this chapter. However, any person, who possesses two thousand or more cigarettes that do not bear a tax stamp or imprint indicating that the South Dakota cigarette tax has been paid, shall pay the tax imposed pursuant to § 10-50-3 plus a penalty equal to ten percent of the total tax due. Any person who possesses or receives any cigarettes that do not bear

a tax stamp indicating that the tax imposed by this chapter has been paid, shall pay the tax imposed pursuant to § 10-50-3, plus interest at the rate of one and one-quarter percent for each month or part of a month the tax is unpaid, beginning thirty days after the person's first possession or receipt of the cigarettes.

     Section 3. That § 10-50-35 be amended to read as follows:

     10-50-35.   Any cigarettes found at any place in this state without the stamps affixed thereto or without bearing the imprint impressed by a suitable metering machine approved by the secretary of revenue and regulation as required required to be affixed by this chapter unless such cigarettes shall be in the possession of a licensed distributor or wholesaler in the original unopened shipping package or unless they shall be in a course of transit from without this state and consigned to a licensed distributor or a licensed wholesaler are declared to be contraband goods and may be seized by the secretary , his agents, or employees, or by any peace officer of this state when directed by the

secretary to do so , without a warrant , unless the cigarettes are in: