South Carolina Statutes
§ 12-54-47 — Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.
South Carolina § 12-54-47
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 54UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
This text of South Carolina § 12-54-47 (Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.) 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. § 12-54-47 (2026).
Text
The department may impose a penalty in an amount not to exceed two hundred dollars for each failure to comply with the provisions of Section 12-6-5050. The department may waive the penalty if the tax preparer submits the required information.
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Legislative History
HISTORY: 1995 Act No. 76, SECTION 4.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-54-47, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/54/12-54-47.