South Carolina § 12-21-3080 Penalty for interference with enforcement or refusal to allow inspection.

South Carolina Statutes

§ 12-21-3080 — Penalty for interference with enforcement or refusal to allow inspection.

South Carolina § 12-21-3080

Title 12TAXATION

Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-3080 (Penalty for interference with enforcement or refusal to allow inspection.) 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. § 12-21-3080 (2026).

Text

Any person subject to this tax engaging in or permitting such practices as are prohibited by regulations of the department or in any other practice which makes it difficult to enforce the provisions of this chapter by inspection and any person who shall, upon demand of any officer or agent of the department, refuse to allow full inspection of the premises or any part thereof or who shall hinder or in anywise delay or prevent such inspection when demand is made therefor shall be guilty of a misdemeanor and shall, upon conviction, be fined not less than twenty dollars nor more than two hundred dollars for each offense or imprisoned for a period not less than ten nor exceeding sixty days, or both, in the discretion of the court.

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Any person subject to this tax engaging in or permitting such practices as are prohibited by regulations of the department or in any other practice which makes it difficult to enforce the provisions of this chapter by inspection and any person who shall, upon demand of any officer or agent of the department, refuse to allow full inspection of the premises or any part thereof or who shall hinder or in anywise delay or prevent such inspection when demand is made therefor shall be guilty of a misdemeanor and shall, upon conviction, be fined not less than twenty dollars nor more than two hundred dollars for each offense or imprisoned for a period not less than ten nor exceeding sixty days, or both, in the discretion of the court.

Legislative History

HISTORY: 1962 Code SECTION 65-877; 1952 Code SECTION 65-877; 1942 Code SECTIONS 2526, 2534; 1932 Code SECTIONS 2526, 2534; 1928 (35) 1089; 1930 (36) 1354, 1358. ARTICLE 24 Bingo Tax Act