10-9-12. Pecuniary penalty for delay in payment of tax.
Any tax not paid within the period prescribed in §10-9-10 is subject to a penalty of the Category G rate of interest as established in §54-3-16. The penalty shall attach and be a charge upon the tax.
Source: SL 1961, ch 450, §10; SL 1977, ch 83; SL 1981, ch 83; SL 1984, ch 319, §37; SL 1985, ch 71, §1; SL 1999, ch 53, §1; SL 2000, ch 226, §2.