{"data":{"id":"us-sc/s.c.-code-ann.-12-36-1730","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-1730","heading":"Wilful avoidance of tax; penalty.","body":"A person who wilfully or knowingly makes a false statement for the purpose of avoiding all or a part of the casual excise tax imposed by this article or who assists another person to avoid all or a part of the casual excise tax levied by this article is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or imprisoned not more than thirty days, or both. Offenses under this section are triable in magistrate's court.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 17 Casual Excise Tax"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"72e3130e1b1ab2f64997f11fabd85983ef0fd57336cce1037d73010fe3cd892f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-1720","next":"us-sc/s.c.-code-ann.-12-36-1740"},"notice":"GroundRules: Original legal text. Not legal advice."}