An employer that fails to file a report concerning wages or contributions pursuant to Chapters 27 through 41 of this title within fifteen days from the date upon which the department mailed a demand for the report, the department shall assess the employer a penalty of ten percent of the contributions due but no less than twenty-five nor more than one thousand dollars in addition to the contributions payable with respect to the report. HISTORY: 1962 Code Section 68-204.1; 1969 (56) 268; 1985 Act No. 154, Section 4; 2010 Act No. 234, Section 1, eff January 1, 2011.
South Carolina Legal Code