10-9-5. Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.Any owner who fails to list his mobile home, as required by this chapter, is guilty of a Class 2 misdemeanor. In addition he shall be required to pay the tax together with penalty and interest. Any person failing or neglecting to register his mobile home for taxation, shall in addition, be subject to the penalty of having added to his assessment the additional sum of five percent of such assessment for any period the registration is delinquent up to thirty days, and thereafter the additional sum of ten percent of such assessment. Source: SL 1961, ch 450, §13; SL 1970, ch 69; SL 1982, ch 86, §10.
South Dakota Legal Code