S.D. Codified Laws § 49-1A-6
This is the official text of S.D. Codified Laws § 49-1A-6, 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 late payment--Collection procedure
Official statutory text
If the tax levied under this chapter is not paid on the due date, a penalty of ten percent of the amount of the tax shall be imposed for each month of such delinquency. The tax may be enforced and collected by distress and sale of the personal property of such company in the same manner as is provided for the collection of mobile home taxes pursuant to chapter 10-22 .
Source: SL 1975, ch 112, § 6; SL 1992, ch 80, § 218; SL 1994, ch 352, § 4.
Source: SL 1975, ch 112, § 6; SL 1992, ch 80, § 218; SL 1994, ch 352, § 4.
Status: in_force · Read it on the official government site
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