SDCL § 62-6-6: Refusal to submit records for inspection--Penalty.

A refusal on the part of the employer to submit the employer's books, records, or payrolls for the inspection of the department, or its authorized representative presenting written authority from the department, subjects the employer to a penalty of twenty-five dollars for each offense, to be collected by a civil action in the name of the state and paid into the state treasury.