A person liable for the license tax provided by this article who engages in business as a seller or retailer in this State without a retail license or after the license has been suspended, and each officer of a corporation which engages in business without a retail license or after the license is suspended, is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or imprisonment not exceeding thirty days, or both. Offenses under this section are triable in magistrate's court.
S.C. Code Ann. § 12-36-560
Operation of business without license or with license suspended; penalty
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12–12 (76 sections).
1992 Act No. 361, SECTION 16(J).
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.