S.C. Code Ann. § 49-19-1740: Penalty for neglect of county treasurer.

If any county treasurer refuses, fails or neglects to make prompt payment of the tax or any part thereof collected under this article to the district treasurer he shall pay a penalty of ten per cent on the amount of his delinquency. Such penalty shall at once become due and payable and both he and his securities shall be liable therefor on his aforesaid bond.