2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 43 - COUNTY EQUALIZATION AND REASSESSMENT
SECTION 12-43-340. Agricultural use application; false statement.
It is unlawful for a person knowingly and wilfully to make a false statement on the application required pursuant to Section 12-43-220(d)(3) to a county assessor for the classification of property as agricultural real property or for the special assessment ratio for certain agricultural real property. A person violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars.
HISTORY: 1994 Act No. 406, Section 1.
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