{"data":{"id":"us-sc/s.c.-code-ann.-12-54-42","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-54-42","heading":"Penalties for an employer for failure to furnish or file withholding statement; separate violation.","body":"(a) A person who fails to comply with the provisions of Section 12-8-1540, requiring the furnishing of a withholding statement to employees is subject to a penalty of not less than one hundred dollars nor more than one thousand dollars for each violation.\n(b) A person who fails to comply with the provisions of Section 12-8-1550, requiring the filing of withholding statements with the department is subject to a penalty of not less than one hundred dollars nor more than two thousand dollars for each violation.\n(c) Failure to comply with Sections 12-8-1540 and 12-8-540(A)(1) with respect to each withholding statement required to be provided to the department or each employee is considered a separate violation.","path":["Title 12 - TAXATION","CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue"],"source_url":"https://www.scstatehouse.gov/code/t12c054.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:59Z","sha256":"da4e81fa4ea50ce0fd744e7200db42a0fae655f113a24d4cca9610a5f867d0c0","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-54-25","next":"us-sc/s.c.-code-ann.-12-54-43"},"notice":"GroundRules: Original legal text. Not legal advice."}