{"data":{"id":"us-sc/s.c.-code-ann.-12-37-1130","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-1130","heading":"Penalties for false statements.","body":"If any person shall wilfully deliver any statement to the South Carolina Department of Revenue concerning \"no situs\" property containing a false statement of a material fact, whether it be an owner, shipper, his agent or a storage or warehouseman or his agent, he shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment of not less than ten days nor more than six months.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 7 Personal Property in Transit"],"source_url":"https://www.scstatehouse.gov/code/t12c037.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:19Z","sha256":"cdcfd37c43ac4a8b0027096dd1cc0cb734e1c10bb511ade9785f6b30dff7f39f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-1120","next":"us-sc/s.c.-code-ann.-12-37-1140"},"notice":"GroundRules: Original legal text. Not legal advice."}