South Carolina Code 12-37-2170. Penalty for failure to file return or to pay tax
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In South Carolina Code 12-37-2170
- 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
If any person fails to file a return or to pay a tax, if one is due, on or before the time required by or under the provisions of this chapter, the tax shall be increased by ten per cent, and, in addition thereto, interest at the rate of one-half of one percent per month shall be added to the tax.