South Dakota Codified Laws
Chapter 24 - Receipt, Care And Accounting For Public Property
Section 5-24-5 - Lost or destroyed property to be noted in inventory--Date and circumstances shown.

5-24-5. Lost or destroyed property to be noted in inventory--Date and circumstances shown.
If any article in the custody of any officer or employee is lost or destroyed, the officer or employee shall make a note of the loss or destruction in the inventory for the current year, giving the date and circumstances of the loss or destruction.

Source: SL 1903, ch 220, §4; SL 1913, ch 293, §2; RC 1919, §7049; SDC 1939, §48.0502; SL 2011, ch 2, §88.