South Carolina Statutes
§ 12-37-2470 — Penalty for failure to file return or to pay tax.
South Carolina § 12-37-2470
This text of South Carolina § 12-37-2470 (Penalty for failure to file return or to pay tax.) 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. § 12-37-2470 (2026).
Text
If any person fails to file a return or to pay a tax, if one is due, on or before the time required by or under the provisions of this article, the tax shall be increased by ten percent, and, in addition thereto, interest at the rate of one-half of one percent per month shall be added to the tax.
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Legislative History
HISTORY: 1976 Act No. 576, SECTION 7.
Nearby Sections
15
§ 12-37-10
Definitions.§ 12-37-100
Assessor shall endorse deeds.§ 12-37-1130
Penalties for false statements.§ 12-37-120
Rounding of assessed value of property.§ 12-37-1310
"Manufacturer" defined.§ 12-37-135
Countywide business registration; fee.§ 12-37-150
Tax rebate; boundary clarification.§ 12-37-155
Lien date; boundary clarification.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-37-2470, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/12-37-2470.