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2017 South Dakota Codified Laws
Title 61 - UNEMPLOYMENT COMPENSATION
Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions
§ 61-5A-33 Interest and penalties on past due payments in lieu of contributions.
Universal Citation: SD Codified L § 61-5A-33 (2017)
61-5A-33. Interest and penalties on past due payments in lieu of contributions. Past due payments of amounts in lieu of contributions or failure to make timely reports shall be subject to the same interest and penalties that apply to past due contributions and reports in §§ 61-5-57 and 61-5-58.
Source: SL 1971, ch 276, § 65; SL 2013, ch 258, § 19.
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