S.C. Code § 12-54-42 : — TAXATIONUNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE —54-42 - Penalties for an employer for failure to furnish or file withholding statement; separate violation
(a) A person who fails to comply with the provisions of Section
12-8-1540, requiring the furnishing of a withholding statement to employees is subject to a penalty of not less than one hundred dollars nor more than one thousand dollars for each violation.
(b) A person who fails to comply with the provisions of Section
12-8-1550, requiring the filing of withholding statements with the department is subject to a penalty of not less than one hundred dollars nor more than two thousand dollars for each violation.
(c) Failure to comply with Sections
12-8-1540 and
12-8-540(A)(1) with respect to each withholding statement required to be provided to the department or each employee is considered a separate violation.