The penalties provided in §§ 10-38-5 and 10-38-6 shall be paid into the general fund of the state. Source: SL 1917, ch 120 , § 5; SL 1917, ch 121 , § 5; SL 1917, ch 122 , § 5; RC 1919, §§ 6612, 6633, 6646; SL 1925, ch 90 , § 5; SDC 1939, § 57.9917.
Disposition of penalties
SDCL § 10-38-7 — under ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS.
SDCL § 10-38-7