SDCL § 10-33-27 — Penalties for delinquency or failure to report--Collection by distress and sale

If the tax levied under § 10-33-21 is not paid on the due date a penalty of up to five percent of the amount of the tax may be imposed for each month of delinquency, and if any telephone company fails to report its gross receipts to the secretary of revenue, the company may be penalized up to twenty-five percent of the tax due. Such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is now provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22 . The tax levied under § 10-33-21 shall be administered pursuant to chapter 10-59 , unless a contrary provision in this chapter applies.