South Carolina Statutes

§ 12-16-1190 — Attachment incident to neglect or disobedience of summons.

South Carolina § 12-16-1190
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 16ESTATE TAX

This text of South Carolina § 12-16-1190 (Attachment incident to neglect or disobedience of summons.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 12-16-1190 (2026).

Text

Whenever any person summoned under the provisions of this chapter neglects or refuses to obey the summons as required, the department may apply to any circuit judge of the State for an attachment against him for contempt. The judge shall hear the application and, if satisfactory proof is made, issue an attachment directed to the sheriff of the county in which the person resides for the arrest of the person and upon his being brought before him shall proceed to a hearing of the case. At the hearing the judge may make an appropriate order not inconsistent with existing laws for the punishment of contempt, to enforce obedience to the requirements of the summons, and to punish the person for his default or disobedience.

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Legislative History

HISTORY: 1987 Act No. 70, SECTION 1.

Nearby Sections

15
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Bluebook (online)
South Carolina § 12-16-1190, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/16/12-16-1190.