<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33-27 - Penalties for delinquency or failure to report--Collection by distress and sale. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038334Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038334SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038334CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038334Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038334DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038334000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038334SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038334SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038334Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33-27"><span class="s2038334SENU">10-33-27</span></a><span xml:space="preserve" class="s2038334SENU">. </span><span class="s2038334CL">Penalties for delinquency or failure to report--Collection by distress and sale.</span></p><p dir="ltr" class="s2038334Normal-000000"><span xml:space="preserve" class="s2038334DefaultParagraphFont">If the tax levied under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33-21"><span class="s2038334DefaultParagraphFont">10-33-21</span></a><span xml:space="preserve" class="s2038334DefaultParagraphFont"> is not paid on the due date a penalty of up to five percent of the amount of the tax may be imposed for each month of delinquency, and if any telephone company fails to report its gross receipts to the secretary of revenue, the company may be penalized up to twenty-five percent of the tax due. Such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is now provided for the collection of real property taxes and mobile home taxes pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-22"><span class="s2038334DefaultParagraphFont">10-22</span></a><span xml:space="preserve" class="s2038334DefaultParagraphFont">. The tax levied under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33-21"><span class="s2038334DefaultParagraphFont">10-33-21</span></a><span xml:space="preserve" class="s2038334DefaultParagraphFont"> shall be administered pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59"><span class="s2038334DefaultParagraphFont">10-59</span></a><span class="s2038334DefaultParagraphFont">, unless a contrary provision in this chapter applies.</span></p><p dir="ltr" class="s2038334Normal"><span xml:space="preserve" class="s2038334000001"> </span></p><p dir="ltr" class="s2038334Normal"><span class="s2038334SCL">Source:</span><span xml:space="preserve" class="s2038334SCL-000002"> SL 1955, ch 423, § 4; SDC Supp 1960, § 57.1811; SL 1965, ch 287, § 5; SL 1992, ch 80, § 205; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 89, § 3; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038334SCL-000002">11-1</span></a><span class="s2038334SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html>