South Carolina Code 12-54-47. Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted
Current as of: 2023 | Check for updates
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The department may impose a penalty in an amount not to exceed two hundred dollars for each failure to comply with the provisions of § 12-6-5050. The department may waive the penalty if the tax preparer submits the required information.