If it appears to the satisfaction of the secretary of revenue that state collection efforts have failed, the secretary may employ collection agencies or attorneys on a contingent fee basis to collect any such delinquent accounts.
S.D. Codified Laws § 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts
Source: SL 2004, ch 80, § 1; SL 2011, ch 1 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.