Penalties and interest collected under the provisions of this chapter are considered funds collected under the chapter imposing the tax and must be deposited to the appropriate fund and distributed in accordance with appropriate distribution provisions.
S.C. Code Ann. § 12-54-170
Deposit and distribution of funds collected as penalties and interest
1985 Act No. 201, Part II, SECTION 32A.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.