South Dakota Codified Laws
Chapter 10 - Incorporation and Dissolution of Political Subdivisions
Section 6-10-3 - Fees and tax money withheld from noncomplying subdivisions.

6-10-3. Fees and tax money withheld from noncomplying subdivisions.
No fees or reversions of tax money, authorized by law, shall be made to any subdivision of state government until the provisions of this chapter have been fully complied with by the subdivisions involved.

Source: SL 1965, ch 266, ยง3.