SDCL § 61-6A-14: Failure to make payments--Notification of Internal Revenue Service and Department of Labor.

If any Indian tribe fails to make payments required under §§ 61-6A-1 to 61-6A-10, inclusive, including assessments of interest and penalty, within ninety days of a final notice of delinquency, the department shall immediately notify the United States Internal Revenue Service and the United States Department of Labor.