S.D. Codified Laws § 32-5-16.7
If a transporter of a used mobile home or manufactured home, prior to transporting, 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 transport owner. If a manufacturer or licensed dealer, as defined in chapter 32-7A, is moving, repossessing, trading, purchasing, or receiving onto the manufacturer's or licensed dealer's lot a used mobile home or manufactured home and 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 manufacturer or licensed dealer. The transporter or dealer who was responsible for moving the mobile or manufactured home is liable for any property taxes due the county.
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 32-5-16.7