A person liable for the casual excise tax provided by this article who fails to pay the tax or comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.
S.C. Code Ann. § 12-36-1740
Penalty for failure to pay casual excise tax
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12-36-10 to 12-36-950 (76 sections).
1992 Act No. 361, SECTION 16(K).
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.