If any licensee files a false or fraudulent return, an amount equal to the tax evaded, or attempted to be evaded, shall be added to the tax. Penalty and interest are considered the same as tax for the purposes of collection and enforcement including liens, distress warrants, and criminal violations. Any payment received for taxes, penalty, or interest is applied first to tax, beginning with the oldest delinquency, then to interest and then to penalty. No court may enjoin the collection of the tax or civil penalty. Source: SDC 1939, § 5.0239 as added by SL 1963, ch 12 , § 2; SDC Supp 1960, § 5.02 38-1 ; SDCL §§ 35-5-18, 35-7-7; SL 1971, ch 211 , § 90; SL 1983, ch 28 , § 48; SL 1983, ch 265 ; SL 1984, ch 319 , § 22; SL 1988, ch 296 ; SL 2018, ch 213 , § 120.
However, for a reasonable cause shown, the secretary may reduce or eliminate the penalty
— under ALCOHOL EXCISE TAX.