S.D. Codified Laws § 61-5A-33

Current through the 2024 Legislative Session

Section 61-5A-33 - Interest and penalties on past due payments in lieu of contributions

Past due payments of amounts in lieu of contributions or failure to make timely reports shall be subject to the same interest and penalties that apply to past due contributions and reports in §§ 61-5-57 and 61-5-58.

SDCL 61-5A-33

SL 1971, ch 276, § 65; SL 2013, ch 258, §19.