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2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 28 - Motor Fuels Subject To User Fees
Section 12-28-1940. Penalties for refusing audit or inspection.
Universal Citation: SC Code § 12-28-1940 (2021)
(A) A person who refuses to permit an inspection or audit authorized by this chapter is subject to a civil penalty of five thousand dollars in addition to any penalty imposed by other provisions of this chapter.
(B) A person who refuses, for the purpose of evading user fees, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.
HISTORY: 1995 Act No. 136, Section 2.
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