SDCL § 61-3-2: Work record maintained by employing unit--Inspection by department.

Each employing unit shall keep true and accurate work records containing information needed to administer this title according to rules promulgated pursuant to chapter 1-26 by the secretary of labor and regulation. The records shall be kept for four years and shall be open to inspection and be subject to being copied by the Department of Labor and Regulation at any reasonable time and as often as may be necessary.