South Carolina Statutes

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

South Carolina § 12-28-1940
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 28MOTOR FUELS SUBJECT TO USER FEES

This text of South Carolina § 12-28-1940 (Penalties for refusing audit or 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. § 12-28-1940 (2026).

Text

(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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

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

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Carolina § 12-28-1940, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/28/12-28-1940.