{"data":{"id":"us-sd/sdcl-10-9-12","jurisdiction":"us-sd","citation":"SDCL § 10-9-12","heading":"Pecuniary penalty for delay in payment of tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-9. ASSESSMENT OF MOBILE HOMES"],"source_url":"https://sdlegislature.gov/Statutes/10-9-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5cc0d46cd07cb9969ef12b03c84a6ee7f3f6eca11a40d0acb05b4d257694597c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-9-11","next":"us-sd/sdcl-10-9-13"},"notice":"GroundRules: Original legal text. Not legal advice."}