S.C. Code § 4-25-260
Current through 2024 Act No. 225.
The auditor may impose, in addition to any other penalty provided by law, an additional tax of fifty percent of the taxes payable in respect of any improvements which shall not have been taxed by reason of the failure to obtain such permit. The amount of such penalty shall be a lien upon the property for ten years.
S.C. Code § 4-25-260