Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt. - South Dakota Statutes

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.

Source: SL 1986, ch 111, § 15.