South Dakota Code § 33-12-18

Report by disinterested officer respecting missing or destroyed property--Assessment of reasonable value and payment--Suit for recovery
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Any property of the state that is lost, stolen, damaged, or destroyed in the military service shall be acted upon by a disinterested inspector or officer, detailed as such, who shall make full investigation and report all the facts and circumstances of the case. If any person is found or deemed responsible for the loss or damage of the property, beyond reasonable wear and tear of the service, the inspector shall assess and fix a reasonable value on the property lost, damaged, or destroyed, and the person shall pay the sum so assessed into the treasury of the state. If the person fails or neglects to reimburse the state, suit may be entered in the name of the state in any court of competent jurisdiction for the recovery of the value of the property.

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