S.D. Codified Laws § 55-12-19
If the attorney general has reason to believe that a perpetual care cemetery is not using the money in the earnings fund for the purposes listed in § 55-12-8.1, the attorney general may investigate the use of the money in the earnings fund. The attorney general may execute in writing and may issue a subpoena upon any person who is believed to have information, documentary material, or physical evidence relevant to an alleged misuse of the money in the earnings fund. The subpoena shall require the person to furnish, under oath or otherwise, a report in writing setting forth the relevant facts and circumstances of which the person has knowledge, or to appear and testify, or to produce relevant documentary material or physical evidence for examination, at a reasonable time and place as stated in the subpoena.
SDCL 55-12-19