Welcome to SCoA! 
In the beginning....that was the case - no keys = new SAM. Now, smart can use your VIN and send the info to your dealer to reprogram new keys: http://www.smartcarofamerica.com/forums/f353/best-option-when-all-keys-lost-102898/ Your smart dealer should know that.
You also have the option of buying new keys and sending them and the SAM off to SOS Diagnostics for reprogramming.
In the beginning....that was the case - no keys = new SAM. Now, smart can use your VIN and send the info to your dealer to reprogram new keys: http://www.smartcarofamerica.com/forums/f353/best-option-when-all-keys-lost-102898/ Your smart dealer should know that.
You also have the option of buying new keys and sending them and the SAM off to SOS Diagnostics for reprogramming.