2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
Section 12-16-1190. Attachment incident to neglect or disobedience of summons.
Whenever any person summoned under the provisions of this chapter neglects or refuses to obey the summons as required, the department may apply to any circuit judge of the State for an attachment against him for contempt. The judge shall hear the application and, if satisfactory proof is made, issue an attachment directed to the sheriff of the county in which the person resides for the arrest of the person and upon his being brought before him shall proceed to a hearing of the case. At the hearing the judge may make an appropriate order not inconsistent with existing laws for the punishment of contempt, to enforce obedience to the requirements of the summons, and to punish the person for his default or disobedience.
HISTORY: 1987 Act No. 70, Section 1.
