GroundRules
S.C. Code Ann. § 12-36-570: Penalty for failure to pay license tax.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 36 South Carolina Sales and Use Tax Act
- ARTICLE 5 Retail License
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.
Collected 2026-09-02T06:36:14Z. Source file · JSON