10-9-12. Pecuniary penalty for delay in payment of tax.
40 words·~1 min read·
/sd/title-10/chapter-10-9/10-9-12A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any tax not paid within the period prescribed in § 10-9-10 is subject to a penalty of the Category G rate of interest as established in § 54-3-16 . The penalty shall attach and be a charge upon the tax.