S.D. Codified Laws § 60-9-6
Upon order of the Department of Labor and Regulation any labor union operating or carrying on its activities in the state of South Dakota shall file with the secretary of state, within thirty days from receipt of notice of such order a verified statement of the specific items of income and specific expenditures for the twelve-month period next preceding the filing of such statement showing separately the amount of money collected during said period as dues, fees, assessments or fines, together with all moneys collected from any other source and the amount of money in the treasury of such union, branch or local, on the date of such statement, the salary paid to each officer of such union, branch or local, the total of such expenditures for the preceding year and specifically the purpose for which such expenditures were made. Such statement shall be filed on forms supplied by the said department. Violation of this section is a Class 2 misdemeanor.
SDCL 60-9-6