2012 South Carolina Code of Laws
Title 50 - Fish, Game and Watercraft
Chapter 23 - WATERCRAFT AND OUTBOARD MOTORS
Section 50-23-295 - Transfer of title to watercraft or outboard motor on which property taxes owed; penalty.

(A) A certificate of title to watercraft or an outboard motor may not be transferred if the department has notice that property taxes for property tax years beginning after 1999, are owed on the watercraft or outboard motor. If transfer of title has been denied pursuant to this section, a tax receipt on the watercraft or outboard motor from the person officially charged with the collection of ad valorem taxes in the county where the taxes are due must be accepted as proof that the taxes have been paid. The bill of sale or title to watercraft or an outboard motor must require certification that property taxes that are due and payable for property tax years beginning after 1999, have been paid and are current as of the date of sale.

(B) A person who knowingly sells a watercraft for which he owes unpaid and outstanding property taxes, or on which he knows there is a property tax lien, is guilty of a misdemeanor and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than thirty days. In addition to all applicable criminal penalties, a seller who falsely signs the certification required by subsection (A), that property taxes are current and paid on a watercraft transferred to the buyer, is liable to the buyer for three times the amount of damages directly associated with the false certification, as well as applicable costs and reasonable attorney's fees.

(C) The county treasurer or other appropriate official annually, or more frequently as the county considers appropriate, shall transmit a list of delinquent taxes due on watercraft and outboard motors to the department. The list may be transmitted in any electronic format considered acceptable by the department.

HISTORY: 2000 Act No. 403, Section 1; 2007 Act No. 91, Section 2.A, subsections (A) and (C) eff upon approval by the Governor and subsection (B) eff 3 years after approval by the Governor (approved June 14, 2007); 2010 Act No. 279, Section 4, eff June 16, 2010.