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
Official textscstatehouse.gov
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: view the official text
In this chapter (40 sections)
- 12-54-10 · Definitions
- 12-54-15 · Tax and all increases, interest, and penalties on tax are…
- 12-54-17 · Action by Attorney General to recover taxes, penalties, and…
- 12-54-25 · Interest due on late taxes; applicable interest rate
- 12-54-42 · Penalties for an employer for failure to furnish or file…
- 12-54-43 · Civil penalties and damages applicable to every tax or…
- 12-54-44 · Criminal penalties applicable to every tax or revenue law…
- 12-54-46 · Exemption certificate violations; penalties; exception
- 12-54-47 · Failure of tax preparer to include own taxpayer…
- 12-54-50 · Penalty for checks returned to department on account of…
- 12-54-55 · Interest on underpayment of declaration of estimated tax
- 12-54-70 · Extension of time for filing returns or paying tax;…
- 12-54-75 · Electronic collection of revenues
- 12-54-85 · Time limitation for assessment of taxes or fees; exceptions
- 12-54-87 · Timely filing discount
- 12-54-90 · Revocation of license to do business for failure to comply…
- 12-54-100 · Authority of department to conduct examination or…
- 12-54-110 · Power of department to summon taxpayer or other person;…
- 12-54-120 · Tax lien; property subject to seizure, levy, and sale;…
- 12-54-122 · Notice of lien required; exemptions from validity of lien;…
- 12-54-123 · Surrender of property upon which levy has been made;…
- 12-54-124 · Transfer of business assets; tax liens; suspension of…
- 12-54-125 · Withdrawal of warrants of distraint
- 12-54-126 · Return of licenses
- 12-54-127 · Transfer of personal or real property; liability for tax;…
- 12-54-130 · Service upon taxpayer's employer of notice to withhold…
- 12-54-135 · Notice of failure to withhold or remit sum due; liability…
- 12-54-138 · Recovery of duplicate refund
- 12-54-155 · Substantial underpayment of tax or substantial valuation…
- 12-54-160 · Waiver, dismissal or reduction of penalties
- 12-54-170 · Deposit and distribution of funds collected as penalties…
- 12-54-180 · Manner of collection of penalties and interest
- 12-54-190 · Precedence of this chapter over other statutes
- 12-54-195 · Penalty if responsible person fails to remit sales tax to…
- 12-54-196 · Collection of excessive tax by retailer; refunds; penalty;…
- 12-54-200 · Requirement of bond securing payment of taxes, penalties,…
- 12-54-210 · Requirements as to keeping of books and records, making of…
- 12-54-220 · Furnishing of tax returns or information to other states or…
- 12-54-225 · Authority of department to enter into agreements with other…
- 12-54-227 · Out-of-state collections