South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-9-12 — Pecuniary penalty for delay in payment of tax

Any tax not paid within the period prescribed in § 10-9-10 is subject to a penalty of the Category G rate of interest as established in § 54-3-16 . The penalty shall attach and be a charge upon the tax.

Last amended: Source: SL 1961, ch 450 , § 10; SL 1977, ch 83 ; SL 1981, ch 83 ; SL 1984, ch 319 , § 37; SL 1985, ch 71 , § 1; SL 1999, ch 53 , § 1; SL 2000, ch 226 , § 2.

Source: official text