{"data":{"id":"us-sc/s.c.-code-ann.-12-28-1940","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-28-1940","heading":"Penalties for refusing audit or inspection.","body":"(A) A person who refuses to permit an inspection or audit authorized by this chapter is subject to a civil penalty of five thousand dollars in addition to any penalty imposed by other provisions of this chapter.\n(B) A person who refuses, for the purpose of evading user fees, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.","path":["Title 12 - TAXATION","CHAPTER 28 Motor Fuels Subject to User Fees","ARTICLE 19 Enforcement Powers"],"source_url":"https://www.scstatehouse.gov/code/t12c028.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:59Z","sha256":"0988b2ee8cdb75a390f16f478b810e63511518166c087fef924c952ae1c4fe93","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-28-1930","next":"us-sc/s.c.-code-ann.-12-28-2110"},"notice":"GroundRules: Original legal text. Not legal advice."}