South Carolina Statutes
§ 12-54-46 — Exemption certificate violations; penalties; exception.
South Carolina·Title 12 TAXATION·Ch. 54 UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
(A)An individual subject to withholding and required to supply information to his employer pursuant to Chapter 8, Title 12 is liable for a penalty of five hundred dollars for each of the following violations:
(1)refusing or failing to provide a withholding exemption certificate;
(2)providing a withholding exemption certificate that claims he is exempt from withholding;
(3)providing exemptions on a withholding exemption certificate exceeding the number of exemptions to which he is entitled; or (4) requesting a waiver from withholding to which he is not entitled.
(B)An additional five-hundred-dollar penalty is imposed each January first that a violation is not corrected.
(C)The penalty does not apply to an individual described in subsection (A) who has a change in family circumstances
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South Carolina § 12-54-46 (Exemption certificate violations; penalties; exception.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1995 Act No. 76, SECTION 4; 1998 Act No. 387, SECTION 5; 2005 Act No. 161, SECTION 27, eff June 9, 2005.
Nearby Sections
15
§ 12-54-10
Definitions.§ 12-54-110
Power of department to summon taxpayer or other person; remedy for failure to comply with summons.§ 12-54-124
Transfer of business assets; tax liens; suspension of business license; certificate of compliance.§ 12-54-125
Withdrawal of warrants of distraint.§ 12-54-126
Return of licenses.§ 12-54-130
Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.§ 12-54-138
Recovery of duplicate refund.