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.
S.C. Code Ann. § 12-54-47
Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted
1995 Act No. 76, SECTION 4.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.