S.D. Codified Laws § 49-31-52
Current with legislation signed by the governor on or before 3/6/2024
No local exchange telecommunications company has any obligation to take any legal action to enforce the collection of any charge imposed pursuant to §§ 49-31-47 to 49-31-56, inclusive. The local exchange company is not liable for such uncollected amounts.
SDCL 49-31-52