South Carolina Statutes

§ 41-31-350 — Penalty for failure to file report.

South Carolina·Title 41 LABOR AND EMPLOYMENT·Ch. 31 CONTRIBUTIONS AND PAYMENTS TO THE UNEMPLOYMENT TRUST FUND
An employer that fails to file a report concerning wages or contributions pursuant to Chapters 27 through 41 of this title within fifteen days from the date upon which the department mailed a demand for the report, the department shall assess the employer a penalty of ten percent of the contributions due but no less than twenty-five nor more than one thousand dollars in addition to the contributions payable with respect to the report.

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Legislative History

HISTORY: 1962 Code SECTION 68-204.1; 1969 (56) 268; 1985 Act No. 154, SECTION 4; 2010 Act No. 234, SECTION 1, eff January 1, 2011. Effect of Amendment The 2010 amendment rewrote the section.

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