South Dakota Codified Laws
Chapter 30 - Corporate Frauds And Mismanagement
Section 47-30-14 - Foreign incorporation no defense.

47-30-14. Foreign incorporation no defense.
It is no defense to a prosecution for a violation of the provisions of this chapter that the corporation was one created by the laws of another state, government, or country, if it was one carrying on business, or keeping an officer therefor, within this state.

Source: SDC 1939, ยง13.4305.