S.D. Codified Laws § 42-7B-29

Not later than fifteen days following the end of each month, each gaming licensee shall make a return and remittance to the executive secretary on forms prescribed and furnished by the executive secretary. The executive secretary may grant an extension of not more than five days for filing a return and remittance. Unless an extension is granted, penalty or interest under § 42-7B-31 shall be paid if a return or remittance is not made on time.