A person liable for the license tax provided by this article who fails to pay the tax or obtain the license within the time provided or who fails to comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.
S.C. Code Ann. § 12-36-570
Penalty for failure to pay license tax
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.