South Carolina § 12-37-810 - Penalty where taxpayer makes wilful false return; unintentional mistake.
Full text of South Carolina South Carolina Code of Laws § 12-37-810 — Penalty where taxpayer makes wilful false return; unintentional mistake., with citation guidance and answers to common questions.
§ 12-37-810. Penalty where taxpayer makes wilful false return; unintentional mistake.
The county auditor, when he shall deem it necessary, may adjourn the examination provided for in Section 12-37-780 from time to time, and if he shall find that the person examined has intentionally made a false return or returned his property for taxation at less than its fair cash value, he shall determine what amount should have been returned by such person and add ten per cent thereto as penalty and charge such property, with such penalty, against such person on the duplicate, with the taxes of the current year and the taxes of each preceding year it may have escaped taxation, with twenty per cent penalties upon such taxes of preceding years. But if he shall find the party committed merely an unintentional mistake in his return, he shall add such amount as he may deem just to such return and charge the person with the simple taxes thereon.
HISTORY: 1962 Code SECTION 65-1637; 1952 Code SECTION 65-1637; 1942 Code SECTION 2720; 1932 Code SECTION 2720; Civ. C. '22 SECTION 452; Civ. C. '12 SECTION 400; Civ. C. '02 SECTION 359; G. S. 241; R. S. 292; 1881 (17) 1014; 1928 (35) 1245.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-810
What does South Carolina Code of Laws § 12-37-810 cover?
Section 12-37-810 ("Penalty where taxpayer makes wilful false return; unintentional mistake.") 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 § 12-37-810?
A common citation format is "South Carolina Code of Laws § 12-37-810" (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 § 12-37-810 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.