Current Status Bill Number:3803 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970402 Primary Sponsor:Boan All Sponsors:Boan Drafted Document Number:kgh\15060mm.97 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Income tax return, Revenue Department employee prohibited from browsing or inspection of information, when
Body Date Action Description Com Leg Involved
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House 19970402 Introduced, read first time, 30 HWM
referred to Committee
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TO AMEND CHAPTER 54, TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX COLLECTION AND ENFORCEMENT, BY ADDING SECTION 12-54-215 SO AS TO PROHIBIT INSPECTION OR "BROWSING" OF RETURN INFORMATION FOR PERSONAL GAIN OR ADVANTAGE BY AN EMPLOYEE OF THE DEPARTMENT OF REVENUE AND TO PROVIDE FOR CRIMINAL PENALTIES AND TERMINATION OF EMPLOYMENT FOR VIOLATION OF THIS SECTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The 1976 Code is amended by adding:
"Section 12-54-215. (A) It shall be unlawful for an officer or employee of the department to examine deliberately and wilfully a return or return information of a taxpayer to obtain a personal gain or advantage.
(B)(1) A person convicted of a violation of subsection (A) shall be fined not more than one thousand dollars, or imprisoned not more than one year, or both, together with the costs of prosecution.
(2) A person who is convicted of a violation of subsection (A) shall be dismissed from office or discharged from employment, in addition to the penalties provided in item (1)."
SECTION 2. This act takes effect upon approval by the Governor.