Penalty for failure to pay license tax.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Sales And Use Tax Act
  5. Penalty for failure to pay license tax.

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A person liable for the license tax provided by this article who fails to pay the tax or obtain the license within the time provided or who fails to comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.

HISTORY: 1992 Act No. 361, Section 16(J).


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