South Dakota Statutes
§ 10-36-9 — Penalty for delinquent payment--Collection by distress and sale.
South Dakota § 10-36-9
This text of South Dakota § 10-36-9 (Penalty for delinquent payment--Collection by distress and sale.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-36-9 (2026).
Text
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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Legislative History
SL 1941, ch 363, § 4; SDC Supp 1960, § 57.19B04; SL 2012, ch 66, § 7.
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Bluebook (online)
South Dakota § 10-36-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-36-9.