There is hereby imposed a fee of one dollar on each vehicle registered and licensed in this state for the purpose of administering the Division of Highway Patrol. Before any vehicle is registered pursuant to chapter 32-5 or 32-9, the county treasurer or Department of Revenue shall collect the highway patrol fee. Before any vehicle is registered pursuant to chapter 32-10, the Department of Revenue shall collect the highway patrol fee. The fee shall be credited to the state motor vehicle fund.
SDCL 32-5-153