§ 10-59-15 Recovery of tax, penalty, or interest by action of debt.
SD Codified L § 10-59-15 (2019) (N/A)
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10-59-15. Recovery of tax, penalty, or interest by action of debt. In any case of failure to pay a tax, penalty, or interest when due, the amount of such tax, penalty, or interest may be recovered in action of debt.