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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 36 - Taxation Of Rural Electric Companies
§ 10-36-9 Penalty for delinquent payment--Collection by distress and sale.
Universal Citation: SD Codified L § 10-36-9 (2017)
10-36-9. Penalty for delinquent payment--Collection by distress and sale. If the tax levied under this chapter is not paid on the due date a penalty of five percent of the amount of the tax shall be imposed for each month of such delinquency. Provided further that the tax may be enforced and collected by distress and sale of the personal property of the company.
Source: SL 1941, ch 363, § 4; SDC Supp 1960, § 57.19B04; SL 2012, ch 66, § 7.
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