South Carolina Code 12-54-42. Penalties for an employer for failure to furnish or file withholding statement; separate violation
Current as of: 2023 | Check for updates
|
Other versions
(a) A person who fails to comply with the provisions of § 12-8-1540, requiring the furnishing of a withholding statement to employees is subject to a penalty of not less than one hundred dollars nor more than one thousand dollars for each violation.
(b) A person who fails to comply with the provisions of § 12-8-1550, requiring the filing of withholding statements with the department is subject to a penalty of not less than one hundred dollars nor more than two thousand dollars for each violation.
Terms Used In South Carolina Code 12-54-42
- person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
(2) "individual" means a human being. See South Carolina Code 12-2-20
(c) Failure to comply with §§ 12-8-1540 and 12-8-540(A)(1) with respect to each withholding statement required to be provided to the department or each employee is considered a separate violation.