{"data":{"id":"us-sc/s.c.-code-ann.-12-36-1740","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-1740","heading":"Penalty for failure to pay casual excise tax.","body":"A person liable for the casual excise tax provided by this article who fails to pay the tax or comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.","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":"1abbbe1742c25ec643bfedd6928028184e318a541f59c180ced069300dbd4db5","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-1730","next":"us-sc/s.c.-code-ann.-12-36-1910"},"notice":"GroundRules: Original legal text. Not legal advice."}