South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-16-1190
Attachment incident to neglect or disobedience of summons
Whenever any person summoned under the provisions of this chapter neglects or refuses to obey the summons as required, the department may apply to any circuit judge of the State for an attachment against him for contempt. The judge shall hear the application and, if satisfactory proof is made, issue an attachment directed to the sheriff of the county in which the person resides for the arrest of the person and upon his being brought before him shall proceed to a hearing of the case. At the hearing the judge may make an appropriate order not inconsistent with existing laws for the punishment of contempt, to enforce obedience to the requirements of the summons, and to punish the person for his default or disobedience.
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In this chapter (40 sections)
- 12-16-210 · Short title of article
- 12-16-220 · Construction and purpose
- 12-16-230 · Arbitration of conflicting state claims regarding domicile
- 12-16-240 · Arbitration hearings
- 12-16-250 · Powers of arbitration board; judicial sanctions for failure…
- 12-16-260 · Determination of domicile
- 12-16-270 · Board's authority over questions arising in arbitration…
- 12-16-280 · Filing requirements
- 12-16-290 · Interest or penalties for nonpayment of death taxes
- 12-16-300 · Compromise
- 12-16-310 · Compensation and expenses of board members and employees
- 12-16-320 · Applicability of article
- 12-16-510 · Estates of residents
- 12-16-520 · Estates of nonresidents
- 12-16-530 · Estates of aliens
- 12-16-710 · Definitions
- 12-16-720 · Imposition of tax
- 12-16-730 · Payment of tax
- 12-16-740 · Amended returns; underpayment of tax
- 12-16-910 · Tax treatment of certain farm or business realty; filing…
- 12-16-920 · Qualified heir's liability for additional tax; lien…
- 12-16-930 · Notification as to any disposition of property or change in…
- 12-16-1110 · When tax is due; extensions; filing requirements; interest
- 12-16-1120 · Amended return; assessment of deficiency; limitations…
- 12-16-1140 · Extensions of time for payment of tax
- 12-16-1150 · Personal representative's liability for payment of tax
- 12-16-1160 · Payment of tax owed by estate of nonresident
- 12-16-1170 · Showing and appraisal of property
- 12-16-1180 · Production of documents and other information
- 12-16-1190 · Attachment incident to neglect or disobedience of summons
- 12-16-1200 · Mandamus to compel appearance or production of documents
- 12-16-1210 · Tax on transfer of in-state stocks or obligations by…
- 12-16-1220 · Information to be furnished by probate judge
- 12-16-1370 · Receipts
- 12-16-1510 · Lien for unpaid taxes; certificate of release from lien
- 12-16-1710 · Sale of real estate for payment of tax authorized
- 12-16-1720 · Notice to and appearance of department in judicial…
- 12-16-1730 · Payment of judgment for taxes and remittance to State…
- 12-16-1910 · Effect of disclaimer of property interest
- 12-16-1950 · Department to provide blanks, books, and forms; notice to…