The auditor may impose, in addition to any other penalty provided by law, an additional tax of fifty percent of the taxes payable in respect of any improvements which shall not have been taxed by reason of the failure to obtain such permit. The amount of such penalty shall be a lien upon the property for ten years.
HISTORY: 1962 Code Section 14-400.625; 1961 (52) 716.
Structure South Carolina Code of Laws
Chapter 25 - Regulation Of Building Construction
Section 4-25-10. Authority to regulate construction and electrical work and to license contractors.
Section 4-25-20. Notice and hearing before adoption of rules and regulations.
Section 4-25-30. Licenses not required for certain work.
Section 4-25-40. Copies of rules and regulations shall be furnished.
Section 4-25-50. Rules and regulations may be amended or repealed.
Section 4-25-60. Duty to enforce rules and regulations.
Section 4-25-210. Building permit required.
Section 4-25-220. Application for permit.
Section 4-25-230. Issuance of permit; fee.
Section 4-25-240. Building permit inspector.
Section 4-25-260. Additional tax penalty on improvements not taxed for lack of permit.
Section 4-25-270. Municipalities shall furnish copies of permits to auditor.