Section 61-5-39 - Penalty for failure to pay contributions or make reports. - South-dakota Statutes

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61-5-39. Penalty for failure to pay contributions or make reports. A penalty of five dollars per month, or fractional part of a month shall be due and payable upon imposition of the penalty by the department, for failure to pay contributions, or for failure to submit required reports on or before the due date for such contributions or reports as fixed by the department. However, no penalty for any one delinquent contribution or report may exceed the sum of thirty dollars. Any penalty collected pursuant to this section shall be paid into the employment security contingency fund.

Source: SDC 1939, § 17.0824 (2) as added by SL 1953, ch 76, § 4; SL 1968, ch 86, § 2; SL 2008, ch 277, § 97.

State Codes and Statutes

Statutes > South-dakota > Title-61 > Chapter-05 > Statute-61-5-39

61-5-39. Penalty for failure to pay contributions or make reports. A penalty of five dollars per month, or fractional part of a month shall be due and payable upon imposition of the penalty by the department, for failure to pay contributions, or for failure to submit required reports on or before the due date for such contributions or reports as fixed by the department. However, no penalty for any one delinquent contribution or report may exceed the sum of thirty dollars. Any penalty collected pursuant to this section shall be paid into the employment security contingency fund.

Source: SDC 1939, § 17.0824 (2) as added by SL 1953, ch 76, § 4; SL 1968, ch 86, § 2; SL 2008, ch 277, § 97.

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State Codes and Statutes

Statutes > South-dakota > Title-61 > Chapter-05 > Statute-61-5-39

61-5-39. Penalty for failure to pay contributions or make reports. A penalty of five dollars per month, or fractional part of a month shall be due and payable upon imposition of the penalty by the department, for failure to pay contributions, or for failure to submit required reports on or before the due date for such contributions or reports as fixed by the department. However, no penalty for any one delinquent contribution or report may exceed the sum of thirty dollars. Any penalty collected pursuant to this section shall be paid into the employment security contingency fund.

Source: SDC 1939, § 17.0824 (2) as added by SL 1953, ch 76, § 4; SL 1968, ch 86, § 2; SL 2008, ch 277, § 97.