South Carolina Code 12-36-1740. Penalty for failure to pay casual excise tax
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-36-1740
- 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
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.