S.D. Codified Laws § 38-19A-11
Every distributor shall file with the secretary, on forms furnished by the secretary of agriculture and natural resources, an annual statement for the period ending December thirty-first of each year setting forth the number of net tons of each soil amendment distributed in the state during that period. The report shall be due within thirty-one days following each annual reporting period. If the report is not filed and the payment of the inspection fee is not made within the time period specified, a collection fee amounting to ten percent of the amount shall be assessed against the registrant. However, the minimum collection fee is ten dollars. The secretary may examine such records to verify statements of tonnage. The statement shall be accompanied by payment of an inspection fee of twenty cents per ton for all soil amendments distributed in this state. The secretary may allow payment of inspection fees on a calculated equivalent of volume to tons.
SDCL 38-19A-11