S.C. Code Ann. § 12-58-170 – Action against State for violation of department published procedures; damages; contributory negligence or omission by taxpayer; frivolous actions; penalty

(A) If any employee of the department wilfully, recklessly, and intentionally disregards department published procedures, a taxpayer aggrieved by that action may bring an action for damages against the State of South Carolina in Circuit Court but not against any state employee.
(B) In action brought under subsection (A), upon a finding of liability on the part of the State of South Carolina, the State is liable to the plaintiff in an amount equal to the sum of actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.
(C) In the awarding of damages under subsection (B) the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages.
(D) Whenever it appears to the court that the taxpayer's position in the proceedings brought under subsection (A) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars. A penalty so imposed must be paid upon notice and demand from the department and must be collected as a tax imposed under this title.