South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-2960
Department may compromise confiscations or return goods upon payment in amount of assessed value
The department may in its discretion return any goods confiscated under this chapter or any part thereof when it is shown that there was no intention to violate the provisions of this chapter. And when any goods, wares or merchandise are confiscated under the provisions of this chapter, the department may, in its discretion, return such goods to the person from whom they were confiscated if such person shall pay to the department or its duly authorized representative an amount equal to the assessed value of the goods confiscated and in such cases no advertisement shall be made or notices posted in connection with such confiscation.
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In this chapter (40 sections)
- 12-21-2738 · Penalties for failure to comply
- 12-21-2740 · License tax or penalties as constituting lien
- 12-21-2742 · Confiscation of unlicensed machine, device, etc
- 12-21-2744 · Repossession of seized property; bond; court action to set…
- 12-21-2746 · Levy of additional local license tax
- 12-21-2748 · Attachment of information identifying owner or operator of…
- 12-21-2750 · Records relating to machines
- 12-21-2810 · Enforcement rules and regulations
- 12-21-2820 · Regulations as to breaking packages, forms and kinds of…
- 12-21-2830 · Record required of gross receipts; record subject to…
- 12-21-2860 · Department authorized to conduct inspections
- 12-21-2870 · Cigarette stamps
- 12-21-2880 · Commodities bearing illegible or unsatisfactory business…
- 12-21-2890 · Confiscation and sale of vehicles transporting unstamped…
- 12-21-2900 · Proceedings against seized property deemed in rem
- 12-21-2910 · List and appraisal of certain confiscated goods
- 12-21-2920 · Notice of seizure
- 12-21-2930 · Claim of goods; delivery upon bond
- 12-21-2940 · Forfeiture and sale when no claim is interposed or bond…
- 12-21-2950 · Sales of goods worth less than one hundred dollars
- 12-21-2960 · Department may compromise confiscations or return goods…
- 12-21-2970 · Disposition of proceeds of sale of confiscated goods
- 12-21-2975 · Donation of certain confiscated goods to Department of…
- 12-21-2980 · Possession of unstamped cigarettes as prima facie evidence…
- 12-21-2990 · Right to demand court trial in certain cases; department…
- 12-21-3000 · Lien of judgment
- 12-21-3010 · Taxes and penalties deemed a debt; lien; priorities
- 12-21-3070 · Penalties for improper use, alteration or reuse of stamps,…
- 12-21-3080 · Penalty for interference with enforcement or refusal to…
- 12-21-3910 · Short title
- 12-21-3920 · Definitions
- 12-21-3925 · Bingo volunteers
- 12-21-3930 · Conditions under which bingo not considered lottery
- 12-21-3935 · Video poker play prohibited
- 12-21-3940 · License to conduct bingo
- 12-21-3950 · Promoter's license
- 12-21-3955 · Designation of member as promoter
- 12-21-3960 · Liability for taxes, interest, penalties and fines
- 12-21-3970 · Promoter's license required for each licensee
- 12-21-3980 · Transfer or other disposition of license