South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-21-25 — Penalty and interest collected in addition to principal amount

All penalty and interest provided for in § 10-21-23 shall be collected by the treasurer in addition to the principal amount.

Last amended: Source: SL 1899, ch 42 , § 1; RPolC 1903, § 2192; SL 1913, ch 350 , § 3; RC 1919, § 6761; SL 1925, ch 87 ; SL 1931, ch 254 , § 1; SL 1933, ch 197 , § 1; SDC 1939, § 57.1004; SL 1941, ch 338 ; SL 1943, ch 289 ; SL 2018, ch 63 , § 23.

Source: official text