§ 12-36-1740

S.C. Code Ann. § 12-36-1740

Penalty for failure to pay casual excise tax

1992 Act No. 361, Section 16(K).

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).