South Carolina § 12-54-46 - Exemption certificate violations; penalties; exception.
Full text of South Carolina South Carolina Code of Laws § 12-54-46 — Exemption certificate violations; penalties; exception., with citation guidance and answers to common questions.
§ 12-54-46. Exemption certificate violations; penalties; exception.
(A) An individual subject to withholding and required to supply information to his employer pursuant to Chapter 8, Title 12 is liable for a penalty of five hundred dollars for each of the following violations:
(1) refusing or failing to provide a withholding exemption certificate;
(2) providing a withholding exemption certificate that claims he is exempt from withholding;
(3) providing exemptions on a withholding exemption certificate exceeding the number of exemptions to which he is entitled; or
(4) requesting a waiver from withholding to which he is not entitled.
(B) An additional five-hundred-dollar penalty is imposed each January first that a violation is not corrected.
(C) The penalty does not apply to an individual described in subsection (A) who has a change in family circumstances that makes his withholding exemption certificate inaccurate unless his employer or the department has informed him to revise his withholding exemption certificate.
HISTORY: 1995 Act No. 76, SECTION 4; 1998 Act No. 387, SECTION 5; 2005 Act No. 161, SECTION 27, eff June 9, 2005.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-54-46
What does South Carolina Code of Laws § 12-54-46 cover?
Section 12-54-46 ("Exemption certificate violations; penalties; exception.") 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 § 12-54-46?
A common citation format is "South Carolina Code of Laws § 12-54-46" (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 § 12-54-46 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.