S.C. Code § 12-54-47

Current through 2024 Act No. 209.

Section 12-54-47 - Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted

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 § 12-54-47

1995 Act No. 76, Section 4.