Whenever any person summoned under the provisions of this chapter neglects or refuses to obey the summons as required, the department may apply to any circuit judge of the State for an attachment against him for contempt. The judge shall hear the application and, if satisfactory proof is made, issue an attachment directed to the sheriff of the county in which the person resides for the arrest of the person and upon his being brought before him shall proceed to a hearing of the case. At the hearing the judge may make an appropriate order not inconsistent with existing laws for the punishment of contempt, to enforce obedience to the requirements of the summons, and to punish the person for his default or disobedience.
HISTORY: 1987 Act No. 70, Section 1.
Structure South Carolina Code of Laws
Section 12-16-10. Short title.
Section 12-16-20. Definitions.
Section 12-16-30. Presumption of residency at death.
Section 12-16-210. Short title of article.
Section 12-16-220. Construction and purpose.
Section 12-16-230. Arbitration of conflicting state claims regarding domicile.
Section 12-16-240. Arbitration hearings.
Section 12-16-250. Powers of arbitration board; judicial sanctions for failure to obey subpoena.
Section 12-16-260. Determination of domicile.
Section 12-16-270. Board's authority over questions arising in arbitration proceedings.
Section 12-16-280. Filing requirements.
Section 12-16-290. Interest or penalties for nonpayment of death taxes.
Section 12-16-300. Compromise.
Section 12-16-310. Compensation and expenses of board members and employees.
Section 12-16-320. Applicability of article.
Section 12-16-510. Estates of residents.
Section 12-16-520. Estates of nonresidents.
Section 12-16-530. Estates of aliens.
Section 12-16-710. Definitions.
Section 12-16-720. Imposition of tax.
Section 12-16-730. Payment of tax.
Section 12-16-740. Amended returns; underpayment of tax.
Section 12-16-1110. When tax is due; extensions; filing requirements; interest.
Section 12-16-1120. Amended return; assessment of deficiency; limitations period.
Section 12-16-1140. Extensions of time for payment of tax.
Section 12-16-1150. Personal representative's liability for payment of tax.
Section 12-16-1160. Payment of tax owed by estate of nonresident.
Section 12-16-1170. Showing and appraisal of property.
Section 12-16-1180. Production of documents and other information.
Section 12-16-1190. Attachment incident to neglect or disobedience of summons.
Section 12-16-1200. Mandamus to compel appearance or production of documents.
Section 12-16-1220. Information to be furnished by probate judge.
Section 12-16-1510. Lien for unpaid taxes; certificate of release from lien.
Section 12-16-1710. Sale of real estate for payment of tax authorized.
Section 12-16-1720. Notice to and appearance of department in judicial proceedings.
Section 12-16-1730. Payment of judgment for taxes and remittance to State Treasurer; executions.
Section 12-16-1910. Effect of disclaimer of property interest.