S.D. Codified Laws § 32-5-16.6
If the owner of the used mobile home or manufactured home, prior to moving the home, fails to obtain an affidavit from the county treasurer of the county in which the used mobile home or manufactured home is registered, stating that the current year's taxes are paid as described in §§ 10-21-36 to 10-21-39, inclusive, or § 10-9-3, the department shall assess a monetary penalty on the owner. If a regulated lender, as defined in § 54-3-14, is repossessing a used mobile home or manufactured home and fails to obtain an affidavit, prior to moving the home, from the county treasurer of the county in which the used mobile home or manufactured home is registered, stating that the current year's taxes are paid as described in §§ 10-21-36 to 10-21-39, inclusive, or § 10-9-3, the department shall assess a monetary penalty on the lender. The department shall levy a monetary penalty of two hundred fifty dollars for the first violation within a one-year period, five hundred dollars for the second violation within a one-year period, and one thousand dollars for each subsequent violation within a one-year period. All monetary penalties collected pursuant to this section shall be deposited in the motor vehicle fund. The county treasurer shall notify the Department of Revenue in writing of any violation for failure to obtain a tax affidavit prior to moving a mobile or manufactured home.
SDCL 32-5-16.6