The auditor may impose, in addition to any other penalty provided by law, an additional tax of fifty percent of the taxes payable in respect of any improvements which shall not have been taxed by reason of the failure to obtain such permit. The amount of such penalty shall be a lien upon the property for ten years.
S.C. Code Ann. § 4-25-260
Additional tax penalty on improvements not taxed for lack of permit
1962 Code SECTION 14-400.625; 1961 (52) 716.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.