South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-54-47 — Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted
The department may impose a penalty in an amount not to exceed two hundred dollars for each failure to comply with the provisions of Section 12-6-5050. The department may waive the penalty if the tax preparer submits the required information.
Source: official text