An employer that fails to file a report concerning wages or contributions pursuant to Chapters 27 through 41 of this title within fifteen days from the date upon which the department mailed a demand for the report, the department shall assess the employer a penalty of ten percent of the contributions due but no less than twenty-five nor more than one thousand dollars in addition to the contributions payable with respect to the report.
S.C. Code Ann. § 41-31-350
Penalty for failure to file report
Applied in 1 court decision — leading case Professional Samplers, Inc. v. South Carolina Employment Security Commission (1999)
Most recently applied in Professional Samplers, Inc. v. South Carolina Employment Security Commission (February 1999)
1962 Code SECTION 68-204.1; 1969 (56) 268; 1985 Act No. 154, SECTION 4; 2010 Act No. 234, SECTION 1, eff January 1, 2011.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.