South Dakota § 35-5-19 Interest and penalty for delinquency in filing return or payment of tax--Reduction of penalty for reasonable cause--Additional amount added for false return--Collection and enforcement.

South Dakota Statutes

§ 35-5-19 — Interest and penalty for delinquency in filing return or payment of tax--Reduction of penalty for reasonable cause--Additional amount added for false return--Collection and enforcement.

South Dakota § 35-5-19

Title 35ALCOHOLIC BEVERAGES

Ch. 35-5ALCOHOL EXCISE TAX

This text of South Dakota § 35-5-19 (Interest and penalty for delinquency in filing return or payment of tax--Reduction of penalty for reasonable cause--Additional amount added for false return--Collection and enforcement.) 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 § 35-5-19 (2026).

Text

Any person required to file returns or reports under this chapter, who fails to file a return or report or pay the tax when due is subject to interest and penalty at the rates set forth in § 10-59-6 . However, for a reasonable cause shown, the secretary may reduce or eliminate the penalty. If any licensee files a false or fraudulent return, an amount equal to the tax evaded, or attempted to be evaded, shall be added to the tax. Penalty and interest are considered the same as tax for the purposes of collection and enforcement including liens, distress warrants, and criminal violations. Any payment received for taxes, penalty, or interest is applied first to tax, beginning with the oldest delinquency, then to interest and then to penalty. No court may enjoin the collection of the tax or civi

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Any person required to file returns or reports under this chapter, who fails to file a return or report or pay the tax when due is subject to interest and penalty at the rates set forth in § 10-59-6 . However, for a reasonable cause shown, the secretary may reduce or eliminate the penalty. If any licensee files a false or fraudulent return, an amount equal to the tax evaded, or attempted to be evaded, shall be added to the tax. Penalty and interest are considered the same as tax for the purposes of collection and enforcement including liens, distress warrants, and criminal violations. Any payment received for taxes, penalty, or interest is applied first to tax, beginning with the oldest delinquency, then to interest and then to penalty. No court may enjoin the collection of the tax or civil penalty.