South Dakota § 40-31-15 Payment of assessment computed by Association--Penalty and interest.

South Dakota Statutes

§ 40-31-15 — Payment of assessment computed by Association--Penalty and interest.

South Dakota·Title 40 ANIMALS AND LIVESTOCK·Ch. 40-30 AMERICAN DAIRY ASSOCIATION OF SOUTH DAKOTA

Any person charged under this chapter with the obligation of filing a return who fails to do so shall, within ten days after notice of the amount of tax fixed and computed by the officer pursuant to § 40-31-14 is mailed to that person, pay the tax, together with a penalty of ten percent on the amount of the tax. In addition to the penalty, if payment is not made within ten days, interest at the Category D rate of interest as established in § 54-3-16 calculated from the date of mailing the notice shall be added to the amount of tax.

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Any person charged under this chapter with the obligation of filing a return who fails to do so shall, within ten days after notice of the amount of tax fixed and computed by the officer pursuant to § 40-31-14 is mailed to that person, pay the tax, together with a penalty of ten percent on the amount of the tax. In addition to the penalty, if payment is not made within ten days, interest at the Category D rate of interest as established in § 54-3-16 calculated from the date of mailing the notice shall be added to the amount of tax.

South Dakota § 40-31-15 (Payment of assessment computed by Association--Penalty and interest.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.