Income taxes may be paid with an uncertified check, but if a check is not paid by the bank on which it is drawn, the taxpayer remains liable for the payment of the tax and for all legal penalties as if the check had not been tendered.
S.C. Code Ann. § 12-6-5530
Income taxes payable by check; taxpayer liable for tax and penalties when check dishonored by bank
Known as the South Carolina Income Tax Act
The act spans §§ 12-6-10 to 12-6-640 (157 sections).
1995 Act No. 76, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.