South Dakota Code § 54-4-44.1

Device, subterfuge, or pretense to evade maximum finance charge prohibited--Penalties
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No person may engage in any device, subterfuge, or pretense to evade the requirements of §
54-4-44
, including, but not limited to, making loans disguised as a personal property sale and leaseback transaction; disguising loan proceeds as a cash rebate for the pretextual installment sale of goods or services; or making, offering, assisting, or arranging a debtor to obtain a loan with a greater rate of interest, consideration, or charge than is permitted by this chapter through any method including mail, telephone, internet, or any electronic means regardless of whether the person has a physical location in the state. Notwithstanding any other provision of this chapter, a violation of this section is subject to the penalties in §
54-4-44
.

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