{"data":{"id":"us-sc/s.c.-code-ann.-12-54-46","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-54-46","heading":"Exemption certificate violations; penalties; exception.","body":"(A) An individual subject to withholding and required to supply information to his employer pursuant to Chapter 8, Title 12 is liable for a penalty of five hundred dollars for each of the following violations:\n(1) refusing or failing to provide a withholding exemption certificate;\n(2) providing a withholding exemption certificate that claims he is exempt from withholding;\n(3) providing exemptions on a withholding exemption certificate exceeding the number of exemptions to which he is entitled; or\n(4) requesting a waiver from withholding to which he is not entitled.\n(B) An additional five-hundred-dollar penalty is imposed each January first that a violation is not corrected.\n(C) The penalty does not apply to an individual described in subsection (A) who has a change in family circumstances that makes his withholding exemption certificate inaccurate unless his employer or the department has informed him to revise his withholding exemption certificate.","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":"bc42272f8e254814580e9ea23fc0a2c7b2912ea53babdf276e5fcab227309da1","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-54-44","next":"us-sc/s.c.-code-ann.-12-54-47"},"notice":"GroundRules: Original legal text. Not legal advice."}