S.D. Codified Laws § 15-21-4
Current with legislation signed by the governor on or before 3/6/2024
When the cause of amercement is for refusing to pay over money collected as provided in § 15-21-1 or 15-21-2 the sheriff or other officer shall not be amerced in a greater sum than the amount so withheld with ten percent thereon.
SDCL 15-21-4