South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-2345
Records of receipt and shipment of petroleum products
A person who sells or offers for sale a petroleum product shall keep an accurate record of all lots of shipments of the product received by him and the products shipped by him. All delivery manifests, original and copies, shall show actual destination of products before they leave the terminal or location of origination. A person who alters shipping information on shipping documents involving petroleum products, unless the original and all copies are likewise adjusted and records amended, is guilty of a misdemeanor and, upon conviction, must be fined no more than five thousand dollars or imprisoned not more than one year, or both.
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In this chapter (40 sections)
- 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…
- 12-28-2325 · Law enforcement assistance
- 12-28-2330 · Filing of statement for intent to sell petroleum products
- 12-28-2335 · Notice of shipment of petroleum products into State
- 12-28-2340 · Standards for petroleum products; testing
- 12-28-2345 · Records of receipt and shipment of petroleum products
- 12-28-2350 · Inspection of records pertaining to petroleum products
- 12-28-2355 · Inspection and environmental impact fee charged on…
- 12-28-2360 · Refund of inspection fee on petroleum products
- 12-28-2365 · Remittance of fees on petroleum products
- 12-28-2370 · Department to promulgate regulations
- 12-28-2375 · Retail dealers of petroleum products exempt; exception
- 12-28-2380 · Motor fuel use to which article applies
- 12-28-2385 · Exports of petroleum products exempt from inspection fee
- 12-28-2520 · Motor fuel licensee bond exemption based on statement of…
- 12-28-2710 · Funds collected deposited to credit of State Treasurer
- 12-28-2720 · Distribution of gasoline user fee to Department of…
- 12-28-2725 · Apportionment to department of mass transit; audit
- 12-28-2730 · Distribution of gasoline user fee to Department of Natural…
- 12-28-2740 · Distribution of gasoline user fee among counties;…
- 12-28-2750 · Distribution of remainder of gasoline and fuel user fees…
- 12-28-2910 · South Carolina Coordinating Council for Economic…
- 12-28-2915 · Disposition of taxes collected
- 12-28-2920 · Construction of toll roads
- 12-28-2930 · Allocation of state source highway funds for construction…