Past due payments of amounts in lieu of contributions or failure to make timely reports shall be subject to the same interest and penalties that apply to past due contributions and reports in §§ 61-5-57 and 61-5-58.
S.D. Codified Laws § 61-5A-33
Interest and penalties on past due payments in lieu of contributions
Source: SL 1971, ch 276, § 65; SL 2013, ch 258, § 19.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.