South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-2-70

Unlawful conduct by county auditor or treasurer or member of county board of tax appeals

# (A)

It is unlawful for a person, contrary to the statutes of this State regulating the appointment of the county auditor and county treasurer, to:

# (1)

accept, hold, or exercise, or attempt to hold or exercise the office of county auditor or treasurer; or

# (2)

fail to turn over all books, papers, and property when application is made to him by his successor pertaining to either office.

# (B)

It is unlawful for a county treasurer, county auditor, or member of a county board of equalization to neglect, refuse, or evade the performance of the duties regulating the assessment and collection of taxes imposed upon him by law.

# (C)

It is unlawful for a county auditor to neglect or refuse to comply with the requirements of the law in the making up of his duplicate or fail to file with the Comptroller General the abstracts, vouchers, and settlement sheets within the time required by law.

# (D)

It is unlawful for a county treasurer, after being notified of his removal or suspension from office, to fail to settle with the county auditor and the Comptroller General and pay over all state and county monies in his hands to the officers entitled by law to receive them, within ten days after being notified.

# (E)

A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than three years, or both.

Last amended: 1991 Act No. 50, SECTION 1; 1993 Act No. 184, SECTION 154.

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