SDCL § 7-11-19: Profiting from use of county funds as theft--Liability on official bond.

The making of profit and converting the profit to private use or benefit, directly or indirectly, by the county treasurer out of any money in the county treasury with the custody of which the treasurer is charged, by using, loaning, or depositing the profit in any manner, is theft. In addition the treasurer is liable upon the official bond for the profits realized by the unlawful use of the county funds.