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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 36 - SOUTH CAROLINA SALES AND USE TAX ACT
Section 12-36-1740. Penalty for failure to pay casual excise tax.
Universal Citation: SC Code § 12-36-1740 (2017)
A person liable for the casual excise tax provided by this article who fails to pay the tax or comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.
HISTORY: 1992 Act No. 361, Section 16(K).
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