10-21-2. Demand not necessary to fix liability--Duty of taxpayer.
No demand for taxes is necessary in order to fix the liability of the person against whom the taxes are assessed, but it is the duty of every person subject to taxation under this chapter to pay or cause to be paid to the treasurer the amount due.
Source: SL 1915, ch 296, §1; RC 1919, §6760; SDC 1939, §57.1003; SL 2018, ch 63, §3.