Current Status Bill Number:View additional legislative information at the LPITS web site.399 Ratification Number:348 Act Number:330 Introducing Body:Senate Subject:Relating to the South Carolina Tax Commission
(A330, R348, S399)
AN ACT TO AMEND CHAPTER 3 OF TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SOUTH CAROLINA TAX COMMISSION, BY ADDING SECTION 12-3-260 SO AS TO AUTHORIZE THE TAX COMMISSION TO CONTRACT FOR COMPUTER AND OTHER ELECTRONIC DATA PROCESSING SERVICES, TO PROHIBIT THE PUBLICATION OR DISCLOSURE OF INFORMATION CONTAINED IN OR PRODUCED FROM ANY TAX RETURN, DOCUMENT, OR TAPE THROUGH THE DATA PROCESSING SERVICES, EXCEPT TO THE COMMISSION OR AS PROVIDED BY LAW OR A COURT ORDER, AND TO PROVIDE PENALTIES FOR VIOLATIONS.
Be it enacted by the General Assembly of the State of South Carolina:
Commission may contract for services
SECTION 1. Chapter 3 of Title 12 of the 1976 Code is amended by adding:
"Section 12-3-260. The South Carolina Tax Commission may contract for computer and other electronic data processing services with agencies, departments, boards, institutions, and commissions of this State. Information contained in or produced from any tax return, document, or tape must not be published or disclosed by the agency, department, board, institution, or commission, or its employees, except to the commission, or as otherwise provided by law or by an order of a court of competent jurisdiction.
Any person violating the provisions of this section is guilty of a misdemeanor and must be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both, in the discretion of the court. If the person convicted of violating the provisions of this section is an officer or employee of this State, he must be dismissed from office and may not hold any public office in this State for a period of five years after dismissal."
Time effective
SECTION 2. This act shall take effect upon approval by the Governor.