Versions of South Dakota Codified Laws 35-5-19. Interest and penalty for delinquency in filing return or payment oftax--Reduction of penalty for reasonable cause--Additional amount added forfalse return--Collection and enforceme on LawServer 2023 South Dakota Codified Laws 35-5-19. Interest and penalty for delinquency in filing return or payment oftax–Reduction of penalty for reasonable cause–Additional amount added forfalse return–Collection and enforceme 2022 South Dakota Codified Laws 35-5-19. Interest and penalty for delinquency in filing return or payment oftax–Reduction of penalty for reasonable cause–Additional amount added forfalse return–Collection and enforceme 2021 South Dakota Codified Laws 35-5-19. Interest and penalty for delinquency in filing return or payment oftax–Reduction of penalty for reasonable cause–Additional amount added forfalse return–Collection and enforceme 2016 South Dakota Codified Laws 35-5-19. Additional tax assessed as penalty on delinquency in payment of tax–Reduction or elimination for reasonable cause–Interest on tax not paid ondue date–Additional amount added for false return–Collection andenforcemen 2014 South Dakota Codified Laws 35-5-19. Additional tax assessed as penalty on delinquency in payment of tax–Reduction or elimination for reasonable cause–Interest on tax not paid ondue date–Additional amount added for false return–Collection andenforcemen 2010 South Dakota Laws 35-5-19 – Additional tax assessed as penalty on delinquency in payment of tax–Reduction or elimination for reasonable cause–Interest on tax not paid on due date–Additional amount added for false return–Collection and enforcement of tax, penalty and interest–Ap