Penalty and interest collected in addition to principal amount.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Payment And Receipt Of Property Taxes
  5. Penalty and interest collected in addition to principal amount.

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10-21-25. Penalty and interest collected in addition to principal amount.

All penalty and interest provided for in §10-21-23 shall be collected by the treasurer in addition to the principal amount.

Source: SL 1899, ch 42, §1; RPolC 1903, §2192; SL 1913, ch 350, §3; RC 1919, §6761; SL 1925, ch 87; SL 1931, ch 254, §1; SL 1933, ch 197, §1; SDC 1939, §57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 2018, ch 63, §23.


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