S.C. Code Ann. § 12-28-1310 — Licensed bonded importer must file monthly verified sworn statement of operations

(A) Each licensed bonded importer shall file with the department monthly a verified sworn statement of operations within this State including:
(1) gallons subject to the user fee with fee prepaid to a supplier upon removal from an out-of-state terminal;
(2) gallons subject to the user fee with user fee remittance by the bonded importer according to Section 12-28-905(B) sorted by source state, supplier, terminal, or by bulk plant;
(3) other information with respect to the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms it prescribes and furnishes.
(B) The department may waive any portion or all of the reporting requirements if it determines that border states have adopted and implemented reciprocal terminal report requirements adequate to assure the department that it receives complete information in respect of motor fuel removed by and on behalf of suppliers from terminals in border states which is destined for this State.
(C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.