Section 10-38-8 - Addition to assessment or tax for failure of utility to make report.
10-38-8. Addition to assessment or tax for failure of utility to make report. In addition to such penalties, the Department of Revenue and Regulation may, in its discretion, add twenty-five percent to the assessable value or the amount of taxation due from such company for failure to make the report or statement required on the specified date.
Source: SDC 1939, § 57.9917; SL 2003, ch 272, § 82.