S.D. Codified Laws § 2-12-11
On or before July first of each year, each registered lobbyist and each employer of a registered lobbyist whose name appears in the directory in that year shall submit to the secretary of state a complete and detailed report of all costs incurred for the purpose of influencing legislation. The report shall be submitted in writing or electronically in a format prescribed by the secretary of state. However, the personal expenses of the lobbyist spent upon the lobbyist's own meals, travel, lodging, phone calls or other necessary personal needs while in attendance at the legislative session need not be reported. The completed reports shall be open to public inspection. The terms, costs, and expenses, as used in this section do not mean the compensation paid by the employer to the lobbyist.
Any lobbyist expense report filed pursuant to this section is exempt from the ten dollar filing fee prescribed in subdivision 1-8-10(2).
Any person who is authorized to act as a lobbyist on behalf of an employer pursuant to § 2-12-4, but does not conduct any lobbying activities pursuant to § 2-12-1 nor act in any manner as a lobbyist in connection with representing that employer, is not required to file any report required under this chapter.
The secretary of state may impose an administrative penalty for the failure to timely file any report required by this section. The secretary of state may impose a penalty not to exceed one hundred dollars on a registered lobbyist or employer of a registered lobbyist for any report that is not timely filed in accordance with this section. Any administrative penalty collected pursuant to this section shall be deposited into the general fund.
SDCL 2-12-11