South Carolina Code of Laws
Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue
Section 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.
HISTORY: 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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Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue

Section 12-54-10. Definitions.

Section 12-54-15. Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.

Section 12-54-17. Action by Attorney General to recover taxes, penalties, and interest.

Section 12-54-25. Interest due on late taxes; applicable interest rate.

Section 12-54-42. Penalties for an employer for failure to furnish or file withholding statement; separate violation.

Section 12-54-43. Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department.

Section 12-54-44. Criminal penalties applicable to every tax or revenue law requiring return or statement filing with department.

Section 12-54-46. Exemption certificate violations; penalties; exception.

Section 12-54-47. Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.

Section 12-54-50. Penalty for checks returned to department on account of insufficient funds.

Section 12-54-55. Interest on underpayment of declaration of estimated tax.

Section 12-54-70. Extension of time for filing returns or paying tax; tentative return and payment of tentative liability.

Section 12-54-75. Electronic collection of revenues.

Section 12-54-85. Time limitation for assessment of taxes or fees; exceptions.

Section 12-54-87. Timely filing discount.

Section 12-54-90. Revocation of license to do business for failure to comply with law.

Section 12-54-100. Authority of department to conduct examination or investigation.

Section 12-54-110. Power of department to summon taxpayer or other person; remedy for failure to comply with summons.

Section 12-54-120. Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies.

Section 12-54-122. Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights.

Section 12-54-123. Surrender of property upon which levy has been made; liability to taxpayer.

Section 12-54-124. Transfer of business assets; tax liens; suspension of business license; certificate of compliance.

Section 12-54-125. Withdrawal of warrants of distraint.

Section 12-54-126. Return of licenses.

Section 12-54-127. Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers.

Section 12-54-130. Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.

Section 12-54-135. Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section.

Section 12-54-138. Recovery of duplicate refund.

Section 12-54-155. Substantial underpayment of tax or substantial valuation misstatement.

Section 12-54-160. Waiver, dismissal or reduction of penalties.

Section 12-54-170. Deposit and distribution of funds collected as penalties and interest.

Section 12-54-180. Manner of collection of penalties and interest.

Section 12-54-190. Precedence of this chapter over other statutes.

Section 12-54-195. Penalty if responsible person fails to remit sales tax to Department of Revenue.

Section 12-54-196. Collection of excessive tax by retailer; refunds; penalty; defenses.

Section 12-54-200. Requirement of bond securing payment of taxes, penalties, and interest.

Section 12-54-210. Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties.

Section 12-54-220. Furnishing of tax returns or information to other states or to Internal Revenue Service.

Section 12-54-225. Authority of department to enter into agreements with other states for mutual exchange of tax information.

Section 12-54-227. Out-of-state collections.

Section 12-54-230. Access to Employer's Quarterly Report.

Section 12-54-240. Disclosure of records of and reports and returns filed with Department of Revenue by employees and agents of department and state auditor's office prohibited; penalties.

Section 12-54-250. Authority of Department of Revenue to require payment with immediately available funds debts of $15,000 or more; interest and penalties.

Section 12-54-260. Setoff for delinquent taxes.

Section 12-54-265. Information on debtor named in warrant for distraint.

Section 12-54-270. Returned refund check as unclaimed property.