South Dakota Statutes
§ 10-36-9 — Penalty for delinquent payment--Collection by distress and sale.
If the tax levied under this chapter is not paid on the due date a penalty of five percent of the amount of the tax shall be imposed for each month of such delinquency. Provided further that the tax may be enforced and collected by distress and sale of the personal property of the company.
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South Dakota § 10-36-9 (Penalty for delinquent payment--Collection by distress and sale.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1941, ch 363, § 4; SDC Supp 1960, § 57.19B04; SL 2012, ch 66, § 7.
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