South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-54-160 — Waiver, dismissal or reduction of penalties

Unless otherwise specifically prohibited, the department may waive, dismiss, or reduce penalties provided for in this chapter.

Last amended: 1985 Act No. 201, Part II, SECTION 32A; 1998 Act No. 432, SECTION 15.