S.C. Code § 12-37-2170

Current through 2024 Act No. 209.

Section 12-37-2170 - Penalty for failure to file return or to pay tax

If any person fails to file a return or to pay a tax, if one is due, on or before the time required by or under the provisions of this chapter, the tax shall be increased by ten per cent, and, in addition thereto, interest at the rate of one-half of one percent per month shall be added to the tax.

1976 Act No. 709, Part II, Section 10; 1962 Code Section 65-1714.