SDCL § 10-56-22: Sheriff's Fees--Costs--Collection of taxes.

The sheriff shall collect the following fees for collecting taxes: twenty-five dollars for making the sheriff's return on the sheriff's warrant of authority; fifty dollars for each levy; and the necessary costs of distress and sale. The fees and costs shall be collected from the tax debtor or the tax debtor's property. The sheriff shall also collect from the tax debtor or the tax debtor's property an additional penalty, equal to fifty dollars or six percent of the amount of tax and interest due, whichever is more. All fees and costs collected, shall be credited to the general fund of the county.