H 4603 General Bill, By Miller and Cato
 A BILL TO AMEND SECTION 6-1-120, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO CONFIDENTIALITY OF COUNTY OR MUNICIPAL TAXPAYER INFORMATION, SO AS
 TO CLARIFY THAT FINANCIAL INFORMATION PROVIDED IN A RETURN, REPORT, OR
 APPLICATION FILE WITH A COUNTY OR MUNICIPALITY IS CONFIDENTIAL, AND TO FURTHER
 PROVIDE THAT A PERSON IS SUBJECT TO CRIMINAL PENALTIES IF THE PERSON KNOWINGLY
 VIOLATES THIS SECTION.

   02/15/00  House  Introduced and read first time HJ-19
   02/15/00  House  Referred to Committee on Judiciary HJ-20

TO AMEND SECTION 6-1-120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CONFIDENTIALITY OF COUNTY OR MUNICIPAL TAXPAYER INFORMATION, SO AS TO CLARIFY THAT FINANCIAL INFORMATION PROVIDED IN A RETURN, REPORT, OR APPLICATION FILE WITH A COUNTY OR MUNICIPALITY IS CONFIDENTIAL, AND TO FURTHER PROVIDE THAT A PERSON IS SUBJECT TO CRIMINAL PENALTIES IF THE PERSON KNOWINGLY VIOLATES THIS SECTION.

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

SECTION 1. Section 6-1-120 of the 1976 Code, as added by Act 111 of 1999, is amended to read:

"Section 6-1-120. (A) Except in accordance with a proper judicial order or as otherwise provided by law the Freedom of Information Act, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the financial information provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality, pursuant to a county or municipal ordinance imposing a:

(1) tax authorized under Article 5 or Article 7 of this chapter;

(2) business license tax authorized under Section 4-9-30(12) or Section 5-7-30;

(3) fee the measure of which is

(a) gross proceeds of sales of goods or services,; or

(b) paid admissions to a place of amusement.

(B) Nothing in this section prohibits the:

(1) publication of statistics classified to prevent the identification of particular reports, returns, or applications and the information on them; and

(2) inspection of reports, returns, or applications and the information included on them by an officer or employee of the county or municipality, or an agent retained by an officer or employee, in connection with audits of the taxpayer, appeals by the taxpayer, and collection efforts in connection with the tax or fee which is the subject of the return, report, or application.

(C) A person knowingly violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be punished by a fine fined of not more than one thousand dollars or by imprisonment for imprisoned not more than one year, or both. In addition, if the person convicted is an officer or employee of the county or municipality, the offender is must be dismissed from the office or position held and is disqualified from holding a public office in this State for five years following the conviction."

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