South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-1140
Penalties for evasion of assessment or levy of taxes
Official textscstatehouse.gov
If any owner, shipper or his agent shall by misrepresentation, concealment or violation of the provisions of this article evade assessment or the levy of taxes on property not defined herein to be personal property in transit through this State, he shall be liable in the sum of the taxes evaded which would otherwise have been levied against his property and which together with a penalty of twenty-five per cent of such taxes shall be levied and collected in accordance with methods and procedures set out in Article 5, Chapter 37, Title 12.
Source: view the official text
In this chapter (40 sections)
- 12-37-760 · Auditor shall make return of personal property when…
- 12-37-780 · Procedure in case of suspected evasion or false return of…
- 12-37-800 · Penalty for failure to list real or personal property;…
- 12-37-810 · Penalty where taxpayer makes wilful false return;…
- 12-37-820 · Payment of expenses of examination
- 12-37-830 · Allowable expenses
- 12-37-840 · Assessment as a part of collection; auditor may secure full…
- 12-37-850 · Repealed
- 12-37-890 · Place where property shall be returned for taxation
- 12-37-900 · Personal property tax returns; exception for certain…
- 12-37-905 · Required date for filing property tax returns
- 12-37-930 · Valuation of property; depreciation allowances for…
- 12-37-935 · Maximum percentage depreciation; trust fund for tax relief
- 12-37-940 · Valuation of certain kinds of personal property
- 12-37-950 · Valuation of certain leasehold estates as real estate
- 12-37-970 · Assessment and return of property
- 12-37-975 · Filing of amended return
- 12-37-1110 · "Personal property in transit" defined; such property…
- 12-37-1120 · "In transit" property; records to be kept by warehouses;…
- 12-37-1130 · Penalties for false statements
- 12-37-1140 · Penalties for evasion of assessment or levy of taxes
- 12-37-1310 · "Manufacturer" defined
- 12-37-1610 · Returns of railroad companies to Department of Revenue
- 12-37-1630 · Valuation and allocation
- 12-37-1640 · Form of return and oath
- 12-37-1650 · Returns to be made by receivers
- 12-37-1660 · Power of department to question officers, agents and…
- 12-37-1670 · Railroad officer, receiver or agent who refuses to answer…
- 12-37-1680 · Proceedings in case of failure to file return
- 12-37-1940 · Statements of telegraph and telephone companies
- 12-37-1990 · Form of returns when no principal office is in State;…
- 12-37-2000 · Department shall examine statements and may require other…
- 12-37-2010 · Auditors may require agents to report length of lines in…
- 12-37-2020 · Actions for taxes in case of failure or refusal to pay;…
- 12-37-2110 · Definitions
- 12-37-2120 · Filing of report required
- 12-37-2130 · Annual valuation of private cars of private car companies
- 12-37-2140 · Method of valuation
- 12-37-2150 · Tax levy against assessed value
- 12-37-2160 · Disposition of proceeds