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. Source: SL 1971, ch 276, §65; SL 2013, ch 258, §19.
South Dakota Legal Code