South Dakota · Through 2026-08-31 · Newer source version available

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

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-9. ASSESSMENT OF MOBILE HOMES

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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