South Carolina General Assembly
107th Session, 1987-1988

Bill 3368

                    Current Status

Bill Number:               3368
Ratification Number:       459
Act Number                 421
Introducing Body:          House
Subject:                   Penalties and offenses under the uniform
                           method of collection and enforcement of
                           taxes levied
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A421, R459, H3368)

AN ACT TO AMEND SECTION 12-54-40, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PENALTIES AND OFFENSES UNDER THE UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY THE SOUTH CAROLINA TAX COMMISSION, SO AS TO INCLUDE PROPERTY ASSESSMENTS WITHIN THE EVASION OFFENSE.

Be it enacted by the General Assembly of the State of South Carolina:

Offense

SECTION 1. Section 12-54-40(b)(6)(a) of the 1976 Code is amended to read:

"(a) A person who wilfully attempts in any manner to evade or defeat any tax or property assessment imposed by any title administered by the commission or the payment thereof, in addition to other penalties provided by law, is guilty of a felony and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than five years, or both, together with the cost of prosecution."

Time effective

SECTION 2. This act takes effect upon approval by the Governor.