49-1A-6 Penalty for late payment--Collection procedure.
Penalty for late payment--Collection procedure.
If the tax levied under this chapter
is not paid on the due date, a penalty of ten percent of the amount of the tax shall be imposed for
each month of such delinquency. The tax may be enforced and collected by distress and sale of the
personal property of such company in the same manner as is provided for the collection of mobile
home taxes pursuant to chapter 10-22.
Source: SL 1975, ch 112, § 6; SL 1992, ch 80, § 218; SL 1994, ch 352, § 4.