Section 41-31-350. Penalty for failure to file report.

SC Code § 41-31-350 (2019) (N/A)
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An employer that fails to file a report concerning wages or contributions pursuant to Chapters 27 through 41 of this title within fifteen days from the date upon which the department mailed a demand for the report, the department shall assess the employer a penalty of ten percent of the contributions due but no less than twenty-five nor more than one thousand dollars in addition to the contributions payable with respect to the report.

HISTORY: 1962 Code Section 68-204.1; 1969 (56) 268; 1985 Act No. 154, Section 4; 2010 Act No. 234, Section 1, eff January 1, 2011.

Effect of Amendment

The 2010 amendment rewrote the section.