If the tax levied under this chapter is not paid on the due date, a penalty of ten percent of the amount of the tax shall be imposed for each month of such delinquency. The tax may be enforced and collected by distress and sale of the personal property of such company in the same manner as is provided for the collection of mobile home taxes pursuant to chapter 10-22.
S.D. Codified Laws § 49-1A-6
Penalty for late payment--Collection procedure
Source: SL 1975, ch 112, § 6; SL 1992, ch 80, § 218; SL 1994, ch 352, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.