South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-21-3960: Liability for taxes, interest, penalties and fines.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 21 Stamp and Business License Tax
ARTICLE 24 Bingo Tax Act

The promoter and the nonprofit organization are jointly and severally liable for all taxes, penalties, interest, and fines imposed by this article and Chapter 54 of this title.

Collected 2026-09-02T06:35:39Z. Source file · JSON

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