South Carolina Code 12-37-2470. Penalty for failure to file return or to pay tax
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-37-2470
- Person: means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor. See South Carolina Code 12-37-2410
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 article, the tax shall be increased by ten percent, and, in addition thereto, interest at the rate of one-half of one percent per month shall be added to the tax.