Fifty percent of all license and transfer fees received pursuant to subdivision 35-4-2(16) shall remain in the municipality in which the licensee paying the fee is located. If the licensee is located outside the corporate limits of a municipality, fifty percent of the fees remain in the county in which the licensee is located. The remainder of all license and transfer fees and penalties received shall be credited to the state general fund.
SDCL 35-4-2.11