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§ 12-54-47 — South Carolina Law | CourtGPT
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  2. Laws/
  3. South Carolina/
  4. Title 12 - Taxation/
  5. Chapter 54 - Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue/
  6. § 12-54-47
South Carolina Legal Code

§ 12-54-47

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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 Section 12-6-5050. The department may waive the penalty if the tax preparer submits the required information. HISTORY: 1995 Act No. 76, Section 4.