SDCL § 38-33-8: Records--Reports and remittances.

Each purchaser shall keep a permanent record for three years of all purchases of swine, which may be examined by the commission at any reasonable time. Each purchaser shall report to the commission stating the seller and quantity of swine. The report and remittance of the assessment shall be made at the times and in the manner prescribed by the commission pursuant to rules promulgated by the commission pursuant to chapter 1-26.