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