South Carolina § 12-21-6040 Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.

South Carolina Statutes

§ 12-21-6040 — Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.

South Carolina § 12-21-6040

Title 12TAXATION

Ch. 21STAMP AND BUSINESS LICENSE TAX

This text of South Carolina § 12-21-6040 (Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.) 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. § 12-21-6040 (2026).

Text

(A)The department or a public employee may not reveal facts contained in a report or return required by this article or any information obtained from a dealer. Information contained in a report or return or obtained from a dealer may not be used against the dealer in a criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this article from the dealer making the return.

(B)A person who violates this section is guilty of a felony and, upon conviction, must be imprisoned not more than five years or fined not more than ten thousand dollars, or both.

(C)This section does not prohibit the department from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.

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(A) The department or a public employee may not reveal facts contained in a report or return required by this article or any information obtained from a dealer. Information contained in a report or return or obtained from a dealer may not be used against the dealer in a criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this article from the dealer making the return. (B) A person who violates this section is guilty of a felony and, upon conviction, must be imprisoned not more than five years or fined not more than ten thousand dollars, or both. (C) This section does not prohibit the department from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.