S.D. Codified Laws § 1-50-11
The obligation to pay the fee imposed by § 1-50-8 shall be upon the owner or operator of any facility required to make notification and shall accrue upon the appropriate SARA reporting deadline each year. The fee is due and payable within thirty days and shall be remitted to the Department of Agriculture and Natural Resources along with the forms that may be prescribed by the secretary of agriculture and natural resources in rules promulgated pursuant to chapter 1-26. A late reporting fee of ten percent of the amount due under this section or of fifteen dollars, whichever amount is greater, shall be assessed for any fee or portion of a fee not timely paid in accordance with this section.
Any facility that knowingly fails to submit the appropriate forms, or that knowingly submits fraudulent forms, shall be reported to the appropriate local emergency planning committee and county commission, and shall be referred to the United States Environmental Protection Agency for appropriate enforcement under section 325 of the Emergency Planning and Community Right-to-Know Act of 1986 as amended to January 1, 1992.
SDCL 1-50-11