Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 21 - Payment And Receipt Of Property Taxes > Section 10-21-25 - Penalties and interest collected in addition to principal amount.

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

10-21-25. Penalties 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 thereof.

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.