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2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 36 - South Carolina Sales And Use Tax Act
Section 12-36-1730. Wilful avoidance of tax; penalty.
Universal Citation: SC Code § 12-36-1730 (2020)
A person who wilfully or knowingly makes a false statement for the purpose of avoiding all or a part of the casual excise tax imposed by this article or who assists another person to avoid all or a part of the casual excise tax levied by this article is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or imprisoned not more than thirty days, or both. Offenses under this section are triable in magistrate's court.
HISTORY: 1992 Act No. 361, Section 16(K).
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