South Dakota Codified Laws 10-9-5. Failure to list mobile home as misdemeanor–Liability for tax–Penalty assessment
Current as of: 2023 | Check for updates
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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.
Attorney's Note
Under the South Dakota Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 2 misdemeanor | up to 30 days | up to $500 |
Terms Used In South Dakota Codified Laws 10-9-5
- mobile home: means a mobile home as that term is defined in subdivision §. See South Dakota Codified Laws 10-9-1
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1961, ch 450, § 13; SL 1970, ch 69; SL 1982, ch 86, § 10.