SDCL § 36-4A-36: Collection and disposition of fees--Refunds not permitted.

All fees received by the board and moneys collected under the provisions of this chapter shall be deposited in a bank as authorized by the board. No fee may be refunded. The funds are subject to withdrawal as authorized by the board. A report of all receipts and expenditures shall be made at the close of each fiscal year and filed with the state auditor.