South Carolina § 12-36-1730 - Wilful avoidance of tax; penalty.
Full text of South Carolina South Carolina Code of Laws § 12-36-1730 — Wilful avoidance of tax; penalty., with citation guidance and answers to common questions.
§ 12-36-1730. Wilful avoidance of tax; penalty.
A person who wilfully or knowingly makes a false statement for the purpose of avoiding all or a part of the casual excise tax imposed by this article or who assists another person to avoid all or a part of the casual excise tax levied by this article is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than two hundred dollars or imprisoned not more than thirty days, or both. Offenses under this section are triable in magistrate's court.
HISTORY: 1992 Act No. 361, SECTION 16(K).
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-36-1730
What does South Carolina Code of Laws § 12-36-1730 cover?
Section 12-36-1730 ("Wilful avoidance of tax; penalty.") 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 § 12-36-1730?
A common citation format is "South Carolina Code of Laws § 12-36-1730" (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 § 12-36-1730 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.