S.D. Codified Laws § 40-31-16
In the case of failure to pay the tax or any portion of the tax, or any penalty or interest provided for in this chapter, when due, the Department of Agriculture and Natural Resources may recover the amount of the tax, penalty, and interest. The provisions of §§ 10-59-11 to 10-59-15, inclusive, which provide for the creation, notice, recording, and enforcement of liens, collection by distress warrant, and injunction, apply to and are available for collection of the tax imposed by this chapter. The secretary of agriculture and natural resources shall perform the duties specified for the secretary of revenue in chapter 10-59. However, any lien or suit filed shall be in the name of the Department of Agriculture and Natural Resources.
SDCL 40-31-16