Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.

S.C. Code Ann. § 12-54-47
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c054.phpFetched: 10/17/2026

Starting a business in South Carolina? South Carolina LLC guide: costs and requirements