South Carolina Statutes

§ 12-28-1940 — Penalties for refusing audit or inspection.

South Carolina·Title 12 TAXATION·Ch. 28 MOTOR FUELS SUBJECT TO USER FEES
(A)A person who refuses to permit an inspection or audit authorized by this chapter is subject to a civil penalty of five thousand dollars in addition to any penalty imposed by other provisions of this chapter.
(B)A person who refuses, for the purpose of evading user fees, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.

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South Carolina § 12-28-1940 (Penalties for refusing audit or inspection.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1995 Act No. 136, SECTION 2. ARTICLE 21 Specialized Compensating Fuel User Fees

Nearby Sections

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