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 § 40-31-15

Title 40ANIMALS AND LIVESTOCK

Ch. 40-30AMERICAN DAIRY ASSOCIATION OF SOUTH DAKOTA

This text of South Dakota § 40-31-15 (Payment of assessment computed by Association--Penalty and interest.) 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 § 40-31-15 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.