South Dakota Codified Laws
Chapter 11 - Social Security Coverage
Section 3-11-21 - Recovery of delinquent payments from subdivisions with interest and penalty.

3-11-21. Recovery of delinquent payments from subdivisions with interest and penalty.
Delinquent payments with interest and penalty may be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the administrator, be deducted from any other moneys payable to such political subdivision by any department or agency of the state. The interest rate shall be at a rate established by the administrator but shall not exceed the interest rate charged by the federal Social Security Administration for delinquent payment of contributions. For failure to make timely reporting of employee wages and payment of contributions, a delinquent political subdivision shall be assessed a late filing penalty in an amount as the administrator by rule may establish.

Source: SL 1951, ch 100, §11; SDC Supp 1960, §17.1210 (2); SL 1972, ch 21, §1; SL 1980, ch 30, §13; SL 2006, ch 16, §2.

Structure South Dakota Codified Laws