South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-54-46

Exemption certificate violations; penalties; exception

# (A)

An individual subject to withholding and required to supply information to his employer pursuant to Chapter 8, Title 12 is liable for a penalty of five hundred dollars for each of the following violations:

# (1)

refusing or failing to provide a withholding exemption certificate;

# (2)

providing a withholding exemption certificate that claims he is exempt from withholding;

# (3)

providing exemptions on a withholding exemption certificate exceeding the number of exemptions to which he is entitled; or

# (4)

requesting a waiver from withholding to which he is not entitled.

# (B)

An additional five-hundred-dollar penalty is imposed each January first that a violation is not corrected.

# (C)

The penalty does not apply to an individual described in subsection (A) who has a change in family circumstances that makes his withholding exemption certificate inaccurate unless his employer or the department has informed him to revise his withholding exemption certificate.

Last amended: 1995 Act No. 76, SECTION 4; 1998 Act No. 387, SECTION 5; 2005 Act No. 161, SECTION 27, eff June 9, 2005.

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