§ 78-37. Offenses.

Latest version.

Failing or refusing to make reports or payments prescribed by this article and the rules and regulations relating to the ascertainment and collection of the taxes levied in this article constitutes an offense. In addition, all such collection remedies authorized by SDCL Chapter 10-45 (SDCL 10-45-1 et seq.) and SDCL Chapter 10-46 (SDCL 10-46-1 et seq.) are authorized for the collection of any unpaid taxes.

(Code 1996, § 2-59(9); Ord. No. 20-98, § I(2-59(9)), 9-8-1998)

                    
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