Penalty for failure to pay casual excise tax.

S.C. Code Ann. § 12-36-1740
in effect
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A person liable for the casual excise tax provided by this article who fails to pay the tax or comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c036.phpFetched: 10/17/2026

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