South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-1570
False statement on shipping paper regarding liability for user fees; penalties
# (A)
No terminal operator may imprint, and no supplier may knowingly permit a terminal operator to imprint on his behalf, a statement on a shipping paper relating to motor fuel to be delivered to this State or to a state having substantially the same shipping paper legending requirements with respect to:
# (1)
a supplier's responsibility or liability for payment of the user fee imposed by this chapter;
# (2)
the user fee-paid or user fee-collected status of a motor fuel subject to the user fee, unless the supplier or supplier's representative first provides the terminal operator with a representation or direction to make the statement on behalf of the supplier.
# (B)
A terminal operator who negligently imprints a statement in violation of this section is subject to a civil penalty of twenty dollars for each violation.
# (C)
A terminal operator who knowingly imprints a statement in violation of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both. The penalties provided in this section are in addition to any other user fee, fines, penalties, or sanctions which may be imposed.
# (D)
A supplier who knowingly violates this section is jointly liable with the terminal operator.
Source: view the official text
In this chapter (40 sections)
- 12-28-1360 · Persons licensed as exporter must file monthly reports
- 12-28-1370 · Licensed transporter to file monthly reports
- 12-28-1380 · Persons purchasing gallons user fee-exempt for resale to…
- 12-28-1390 · Fuel vendor's reports
- 12-28-1395 · Miscellaneous fuel user fee licensee's statement
- 12-28-1400 · Use of information in tracking petroleum products;…
- 12-28-1500 · Automated machine-printed shipping documents; manually…
- 12-28-1505 · Requirements relating to shipping documents
- 12-28-1510 · Terminal-issued shipping document provided on delivery of…
- 12-28-1515 · Inspection and retention of terminal-issued shipping…
- 12-28-1520 · Acceptance of delivery without proper shipping paper…
- 12-28-1525 · Relief in case of improperly completed shipping paper;…
- 12-28-1530 · Reliance on representations regarding destination, user…
- 12-28-1535 · Unlawful sale, use, deliver, or storage of motor fuel…
- 12-28-1540 · Required notations on terminal-issued shipping paper;…
- 12-28-1545 · Requirements for licensed importer regarding fuel which…
- 12-28-1550 · Requirements for exporting fuel
- 12-28-1555 · Use of dyed fuel prohibited; exceptions; penalties
- 12-28-1560 · Doing business without license; penalties
- 12-28-1565 · Fuel must meet ASTM standards
- 12-28-1570 · False statement on shipping paper regarding liability for…
- 12-28-1575 · Notice regarding dyed diesel fuel
- 12-28-1580 · Dyed diesel fuel notice required on shipping papers, bills…
- 12-28-1585 · Metering device required for fuel dispenser accessible by…
- 12-28-1590 · Tamper-resistant shipping papers required
- 12-28-1592 · Tank wagons must have IFTA registration; exception
- 12-28-1595 · Unauthorized sale or use of dyed diesel fuel prohibited
- 12-28-1597 · Alteration of dye or marker in dyed diesel fuel prohibited
- 12-28-1710 · Business entities and participating officers, employees,…
- 12-28-1720 · Liability for uncollected and unpaid user fees; penalties
- 12-28-1730 · Penalties
- 12-28-1740 · Impoundment, seizure, sale and forfeiture of vehicle and…
- 12-28-1910 · Inspection of fuel and shipping papers
- 12-28-1920 · Operation of permanent or portable weigh stations
- 12-28-1930 · Audits; transportation sampling audits; inspection of…
- 12-28-1940 · Penalties for refusing audit or inspection
- 12-28-2110 · Collection of user fees for fuels consumed by government…
- 12-28-2310 · Definitions
- 12-28-2315 · Analysts, chemists, and inspectors appointed
- 12-28-2320 · Inspector interested in manufacture or vending of…