15-21-4. Amount of amercement on refusal to pay over money collected.
When the cause of amercement is for refusing to pay over money collected as provided in §15-21-1 or 15-21-2 the sheriff or other officer shall not be amerced in a greater sum than the amount so withheld with ten percent thereon.
Source: SDC 1939 & Supp 1960, §33.2503.