August 1, 1985

Mr. John R. Steele 
Aurora County State's Attorney 
Post Office Box 577 
Plankinton, South Dakota 57368

OFFICIAL OPINION NO. 85-31

Assessment of penalty for failure to register mobile homes under SDCL 10-9-5

Dear Mr. Steele:

You have requested my official opinion as to the proper interpretation to be placed on the penalty assessment against persons failing or neglecting to register mobile homes pursuant to SDCL 10-9.

Aside from the misdemeanor provision in SDCL 10-9-5 for failure to list a mobile home for tax purposes, the statute reads 'in addition he shall be required to pay the tax together with penalty and interest.'  The statute in my opinion provides for two penalties.  One in addition to the other.  The first, of five percent, is to be added when the registration was delinquent for up to 30 days. After that time an additional sum of 10 percent of such assessment is added.  Thus, if the original assessment is late but is, for example, $10,000.00, the additional penalty added to the assessment for the first 30 days is $500.  After 30 days 10 percent would be added to the then-existing $10,500.00 assessment.

Respectfully submitted,

Mark V. Meierhenry
Attorney General