{"data":{"id":"us-sc/s.c.-code-ann.-12-54-47","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-54-47","heading":"Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.","body":"The department may impose a penalty in an amount not to exceed two hundred dollars for each failure to comply with the provisions of Section 12-6-5050. The department may waive the penalty if the tax preparer submits the required information.","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":"5af9da9bf46e795ae1047f46b9a66d4e29b7f95433f87f795d8c9ac5bc78090e","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-54-46","next":"us-sc/s.c.-code-ann.-12-54-50"},"notice":"GroundRules: Original legal text. Not legal advice."}