SDCL § 32-3A-12: Replacement or updated decal or registration--Fee--Deposit.

If one of the validation decals or the registration is lost, or if the information for the validation decal or registration has changed and the owner needs to update the validation decal or registration, the owner of a boat numbered under this chapter must apply for replacement of the validation decal or registration. The fee for replacement of the registration is two dollars and the fee for a replacement set of validation decals is two dollars. Application for the replacement must be made to, and fees paid to, the county treasurer in the county of the owner's residence or, if the owner is a nonresident, to any county treasurer.

All fees collected pursuant to this section must be deposited in the state motor vehicle fund.