The county treasurer shall on the fifteenth day of each month report to the chief executive officer of each school district an itemized statement of the amount of receipts and disbursements, by school districts, made by him for the previous calendar month and the balance remaining in his hands to the credit of each school district from each fund. His books must at all times be open to public inspection at all reasonable hours. Any county treasurer failing or refusing to comply with these provisions is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not less than five hundred dollars, to be used for general school purposes in the county.
HISTORY: 1962 Code Section 65-2023; 1952 Code Section 65-2023; 1942 Code Section 2780-1; 1932 Code Section 1564; Cr. C. '22 Section 512; Cr. C. '12 Section 581; Cr. C. '02 Section 424; G. S. 1022; R. S. 337; 1878 (16) 584; 1924 (33) 1146; 1942 (42) 1429; 1988 Act No. 365, Part II, Section 6.
Structure South Carolina Code of Laws
Chapter 45 - County Treasurers And Collection Of Taxes
Section 12-45-15. County treasurers; continuing education requirements.
Section 12-45-17. County tax collector education requirements.
Section 12-45-20. Term of office; failure to complete term.
Section 12-45-30. Suspension and removal from office.
Section 12-45-35. Deputy treasurer.
Section 12-45-40. Publication of notice of certain tax rates.
Section 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.
Section 12-45-75. Installment payments of property tax.
Section 12-45-78. Refund of overpayments.
Section 12-45-80. County treasurer may attend at convenient places to collect tax.
Section 12-45-90. Media of payment.
Section 12-45-140. Apportionment of taxes and costs in case of transfer subsequent to assessment.
Section 12-45-150. Apportionment, prior to sale under tax execution, in case of mortgaged property.
Section 12-45-160. Procedure in apportionment cases.
Section 12-45-170. Apportionment applies to municipal taxes.
Section 12-45-180. Penalties on delinquent taxes; collection; execution.
Section 12-45-185. Waiver of penalties.
Section 12-45-220. Investments by county treasurers.
Section 12-45-260. Monthly report to county supervisor.
Section 12-45-300. Delinquent list; entry information; charge to treasurer.
Section 12-45-400. Delegation of duty to seize property of defaulting taxpayer.
Section 12-45-410. Application of payments by delinquent taxpayers.
Section 12-45-420. Waiver, dismissal or reduction of penalty based on error by county.
Section 12-45-430. Issuance of tax receipt; conditions; acceptance of lesser amount.