South Carolina § 12-21-6040 - Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.
Full text of South Carolina South Carolina Code of Laws § 12-21-6040 — Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties., with citation guidance and answers to common questions.
§ 12-21-6040. Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.
(A) The department or a public employee may not reveal facts contained in a report or return required by this article or any information obtained from a dealer. Information contained in a report or return or obtained from a dealer may not be used against the dealer in a criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this article from the dealer making the return.
(B) A person who violates this section is guilty of a felony and, upon conviction, must be imprisoned not more than five years or fined not more than ten thousand dollars, or both.
(C) This section does not prohibit the department from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.
HISTORY: 1993 Act No. 164, Part II, SECTION 70A.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-21-6040
What does South Carolina Code of Laws § 12-21-6040 cover?
Section 12-21-6040 ("Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-21-6040?
A common citation format is "South Carolina Code of Laws § 12-21-6040" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-21-6040 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.