SDCL § 61-5-57: Interest on delinquent contributions.

Any contribution unpaid on the date on which it is due and payable, as prescribed by the Department of Labor and Regulation, shall bear interest at the rate of one and one-half percent per month, or fractional part of a month from and after such date until payment plus accrued interest is received by the department. Interest collected pursuant to this section shall be paid into the employment security contingency fund.