{"data":{"id":"us-sd/sdcl-40-31-15","jurisdiction":"us-sd","citation":"SDCL § 40-31-15","heading":"Payment of assessment computed by Association--Penalty and interest.","body":"Any person charged under this chapter with the obligation of filing a return who fails to do so shall, within ten days after notice of the amount of tax fixed and computed by the officer pursuant to § 40-31-14 is mailed to that person, pay the tax, together with a penalty of ten percent on the amount of the tax. In addition to the penalty, if payment is not made within ten days, interest at the Category D rate of interest as established in § 54-3-16 calculated from the date of mailing the notice shall be added to the amount of tax.","path":["TITLE 40. ANIMALS AND LIVESTOCK","CHAPTER 40-31. AMERICAN DAIRY ASSOCIATION OF SOUTH DAKOTA"],"source_url":"https://sdlegislature.gov/Statutes/40-31-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"34cf1b12727214779edb8934e7d08047ceade7c5ad9374c226eba9a9880032a5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-40-31-14","next":"us-sd/sdcl-40-31-16"},"notice":"GroundRules: Original legal text. Not legal advice."}