South Carolina Statutes

§ 12-37-1130 — Penalties for false statements.

South Carolina·Title 12 TAXATION·Ch. 37 ASSESSMENT OF PROPERTY TAXES
If any person shall wilfully deliver any statement to the South Carolina Department of Revenue concerning "no situs" property containing a false statement of a material fact, whether it be an owner, shipper, his agent or a storage or warehouseman or his agent, he shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment of not less than ten days nor more than six months.

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Legislative History

HISTORY: 1962 Code SECTION 65-1655.3; 1962 (52) 1964; 1993 Act No. 181, SECTION 205.

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