South Dakota § 10-9-5 - Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
Full text of South Dakota South Dakota Codified Laws § 10-9-5 — Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment., with citation guidance and answers to common questions.
§ 10-9-5. Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
Any owner who fails to list his mobile home, as required by this chapter, is guilty of a Class 2 misdemeanor. In addition he shall be required to pay the tax together with penalty and interest. Any person failing or neglecting to register his mobile home for taxation, shall in addition, be subject to the penalty of having added to his assessment the additional sum of five percent of such assessment for any period the registration is delinquent up to thirty days, and thereafter the additional sum of ten percent of such assessment.
Source: SL 1961, ch 450, § 13; SL 1970, ch 69; SL 1982, ch 86, § 10.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-9-5
What does South Dakota Codified Laws § 10-9-5 cover?
Section 10-9-5 ("Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-9-5?
A common citation format is "South Dakota Codified Laws § 10-9-5" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-9-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.