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Section 12-21-6000. Violation is misdemeanor; imprisonment, fine, civil penalty.

SC Code § 12-21-6000 (2019) (N/A)
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(A) A dealer who violates this article must pay a penalty of one hundred percent of the tax in addition to the tax imposed by Section 12-21-5090. The penalty must be collected as part of the tax.

(B) In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled substances without affixing the appropriate stamps, labels, or other indicia is guilty of a misdemeanor and, upon conviction, must be imprisoned not more than five years or fined not more than ten thousand dollars, or both.

HISTORY: 1993 Act No. 164, Part II, Section 70A.

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Section 12-21-5090. Tax imposed; rate.
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Section 12-21-6010. Stamps, labels or other indicia to be purchased from department at face value.