Statutes » South Dakota » Codified Laws » Chapter 2

S.D. Codified Laws § 4-2-16

This is the official text of S.D. Codified Laws § 4-2-16, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.

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Penalty for failure to submit timely audit report--Waiver of penalty for good cause

Official statutory text

A school board, municipality, board, or district under § 4-2-15 that fails to submit a timely audit report to the department shall be subject to a penalty of ten dollars per day for each day of delinquency. Upon submission of an untimely audit report to the department by a school board, municipality, board, or district, the auditor-general shall notify the attorney general of the appropriate penalty to be imposed under this section. If an audit report remains untimely for longer than one month, the auditor-general shall notify the attorney general of the appropriate penalty to be imposed each month until the untimely report is submitted to the department. The attorney general shall impose any penalty under this section. The proceeds of any penalty shall be deposited into the state general fund. The attorney general may waive the imposition of any penalty against any school board, municipality, board, or district for good cause shown.

Source: SL 2018, ch 43, § 2, effective for audits of periods ending on or after June 30, 2018.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.