South Dakota § 61-5-58 Penalty for failure to timely pay contributions or submit reports.

South Dakota Statutes

§ 61-5-58 — Penalty for failure to timely pay contributions or submit reports.

South Dakota·Title 61 REEMPLOYMENT ASSISTANCE·Ch. 61-4 EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS

A penalty of twenty-five dollars per month, or fractional part of a month shall be due and payable upon imposition of the penalty by the department, for failure to pay contributions, or for failure to submit required reports on or before the due date for the contributions or reports as fixed by the department. However, no penalty for any one delinquent contribution or report may exceed the sum of one hundred fifty dollars. Any penalty collected pursuant to this section shall be paid into the employment security contingency fund.

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A penalty of twenty-five dollars per month, or fractional part of a month shall be due and payable upon imposition of the penalty by the department, for failure to pay contributions, or for failure to submit required reports on or before the due date for the contributions or reports as fixed by the department. However, no penalty for any one delinquent contribution or report may exceed the sum of one hundred fifty dollars. Any penalty collected pursuant to this section shall be paid into the employment security contingency fund.

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Legislative History

SDC 1939, § 17.0824 (2) as added by SL 1953, ch 76, § 4; SL 1968, ch 86, § 2; SL 2008, ch 277, § 97; SDCL § 61-5-39; SL 2012, ch 252, § 59; SL 2016, ch 235, § 1; SL 2020, ch 215, § 3, eff. Jul. 1, 2021.