South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-1710 — Business entities and participating officers, employees, and agents liable for violations of SECTIONSECTION 12-28-1595 and 12-28-1597
A business entity and its officers, employees, and agents who wilfully participate in an act in violation of Section 12-28-1595 or Section 12-28-1597 are jointly and severally liable with the entity for the penalty which is the same as imposed under federal law.
Source: official text