SDCL § 32-9-9: Loss or destruction of commercial plates--Duplicate plates--Fee--Disposition of fee--Report of loss.

Upon loss or destruction of any commercial motor vehicle plate the Department of Revenue shall furnish to the carrier a duplicate plate or plates upon the payment of the sum of ten dollars per plate at the time of the application for the duplicate plate; any funds derived from the issuance of a duplicate plate shall be deposited in the state license plate special revenue fund. If the plates are lost or stolen the department may not issue a duplicate set of plates until the loss or theft is reported to a law enforcement agency.