reglab/housing_qa huggingface dataset:
SC Code § 12-28-1560 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1560. Doing business without license; penalties.

 (A) No person may engage in a business activity in this State as to which a license is required by Article 11 of this chapter unless the person first obtains the license.  (B) A person who negligently violates this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars and imprisoned not more than thirty days, or both. The violator also is subject to a one thousand dollar civil penalty.  (C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1565 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1565. Fuel must meet ASTM standards.

 (A) No person may sell or purchase a product for use in the supply tank of a motor vehicle for general highway use that does not meet ASTM standards as published in the annual Book of Standards and its supplements unless amended or modified by the department.  (B) The transporter and the transporter's agent and customer have the exclusive duty to dispose of any product in violation of this section in the manner provided by federal and state law.  (C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1570 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1570. False statement on shipping paper regarding liability for user fees; penalties.

 (A) No terminal operator may imprint, and no supplier may knowingly permit a terminal operator to imprint on his behalf, a statement on a shipping paper relating to motor fuel to be delivered to this State or to a state having substantially the same shipping paper legending requirements with respect to:  (1) a supplier's responsibility or liability for payment of the user fee imposed by this chapter;  (2) the user fee-paid or user fee-collected status of a motor fuel subject to the user fee, unless the supplier or supplier's representative first provides the terminal operator with a representation or direction to make the statement on behalf of the supplier.  (B) A terminal operator who negligently imprints a statement in violation of this section is subject to a civil penalty of twenty dollars for each violation.  (C) A terminal operator who knowingly imprints a statement in violation of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both. The penalties provided in this section are in addition to any other user fee, fines, penalties, or sanctions which may be imposed.  (D) A supplier who knowingly violates this section is jointly liable with the terminal operator.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1575 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1575. Notice regarding dyed diesel fuel.

 In general, a notice stating: "DYED DIESEL FUEL, NONFEE USE ONLY, PENALTY FOR USE SUBJECT TO THE USER FEE" must be:  (1) provided by the terminal operator to a person who receives dyed diesel fuel at a terminal rack of that terminal operator;  (2) provided by a seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump or bulk plant posted in accordance with the requirements of item (3);  (3) posted by a seller on a retail pump or bulk plant where it sells dyed diesel fuel for use by its buyer.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4BB.
SC Code § 12-28-1580 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1580. Dyed diesel fuel notice required on shipping papers, bills of lading and invoices.

 The form of notice required under Section 12-28-1575(1) and (2) must be provided by the time of the removal or sale and must appear on shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1585 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1585. Metering device required for fuel dispenser accessible by public; tampering prohibited.

 (A) A person operating motor fuel subject to the user fee dispenser equipment accessible by the general public shall provide metering devices for each dispenser and shall maintain records sufficient to enable the department to determine the volumes dispensed through that equipment with reasonable accuracy.  (B) No person may exchange, replace, roll back, or otherwise tamper with the metering equipment without following procedures provided by the department for legitimate maintenance, repairs, and replacement purposes.  (C) A person who violates this section is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1590 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1590. Tamper-resistant shipping papers required.

 A terminal operator in this State and every supplier licensed by this State for the collection of user fees on motor fuel subject to the user fee shall cause terminal-issued shipping papers to meet tamper-resistant standards the department by regulation may require including messages which identify whether shipping papers have been photocopied, numbering systems, and nonreproducible coding, and other devices. However, the department may not make a regulation effective earlier than twenty-four months after the promulgation of a final regulation imposing the requirements.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1592 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1592. Tank wagons must have IFTA registration; exception.

 No person may operate a tank wagon in this State unless that tank wagon first is registered under IFTA for use on the highways of this State and has displayed on the vehicle an IFTA sticker designating the vehicle for use in this State. However, a vehicle licensed in this State and exempt from the IFTA regulations is exempt from this requirement.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1595 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1595. Unauthorized sale or use of dyed diesel fuel prohibited.

 (A) No person may sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know is not a use of the diesel fuel not subject to the user fee.  (B) No person may use or hold for use dyed diesel fuel for a use other than a use not subject to the user fee if the person knew or had reason to know, that the diesel fuel was so dyed.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1597 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1597. Alteration of dye or marker in dyed diesel fuel prohibited.

 No person, wilfully with intent to evade user fees, may alter or attempt to alter the strength or composition of a dye or marker in dyed diesel fuel.  HISTORY: 1995 Act No. 136, Section 2.  Code Commissioner's Note  2003 Act No. 69, Section 3.BBB directed the Code Commissioner to substitute "user fee" for "tax" and "motor fuel subject to the user fee" for "taxable motor fuel" wherever appearing in Title 12, Chapter 28.
SC Code § 12-28-1710 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1710. Business entities and participating officers, employees, and agents liable for violations of Sections 12-28-1595 and 12-28-1597.

 A business entity and its officers, employees, and agents who wilfully participate in an act in violation of Section 12-28-1595 or Section 12-28-1597 are jointly and severally liable with the entity for the penalty which is the same as imposed under federal law.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1720 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1720. Liability for uncollected and unpaid user fees; penalties.

 (A) A supplier, a permissive supplier, or an importer who knowingly fails to collect and timely remit user fees otherwise required to be paid over to the department pursuant to Section 12-28-905 or 12-28-915 pursuant to a user fee precollection agreement under Section 12-28-910 is liable for the uncollected user fee plus the penalties provided in Chapter 54, Title 12 as appropriately applied by the department. The burden of proof rests with the department.  (B) A person who fails or refuses to pay over to the State the user fee on motor fuel subject to the user fee at the time required in this chapter or who fraudulently withholds, appropriates, or otherwise uses the money or any portion of it belonging to the State is guilty of a misdemeanor and, upon conviction, must be fined as provided in Section 12-54-40(d)(1).  (C) Truck drivers who violate Section 12-28-1510, 12-28-1540, or 12-28-1545 for the first time are guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days, or both. Truck drivers who violate the sections for the second and all subsequent times are guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1730 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1730. Penalties.

 (A) If a person liable for the user fee files a false or fraudulent return, there is added to the user fee an amount as provided in Section 12-54-43(G)(1).  (B) The department shall impose a civil penalty of one thousand dollars for a person's first occurrence of transporting motor fuel subject to the user fee without adequate shipping papers annotated as required under Sections 12-28-1510, 12-28-1540, and 12-28-1545. Each subsequent occurrence described in this subsection is subject to a civil penalty of five thousand dollars.  (C) RESERVED.  (D) A supplier who makes sales for export to a person who does not have an appropriate export license or without collection of the destination state tax on taxable motor fuel nonexempt in the destination state is subject to a civil penalty equal to the amount of this state's motor fuel tax in addition to the user fee due to South Carolina.  (E) The department may impose a civil penalty against every terminal operator who wilfully fails to meet shipping paper issuance requirements under Sections 12-28-920, 12-28-1500, and 12-28-1575 or wilfully files a return without the supporting schedules as required by the department pursuant to Sections 12-28-1330 and 12-28-1340. The civil penalty imposed on the terminal operator is the same as the civil penalty imposed under subsection (B).  (F) The department shall impose a civil penalty in the amount of one thousand dollars or ten dollars for each gallon of dyed fuel involved, whichever is greater, on the operator of a vehicle that is used on the highways of this State, or is authorized or otherwise allowed to be used on the highways of this State, and who uses dyed fuel for the propulsion of that vehicle or who stores dyed fuel to be used for the propulsion of a vehicle on the highways of this State, regardless of whether any of such dyed fuel is used for a nontaxable purpose, unless permitted to do so under federal law.  For purposes of this section, the operator is the person responsible for the management and operation of the vehicle, whether as owner, lessee, or other party.  (G) An importer or transporter who knowingly imports undyed motor fuel subject to the user fee in a transport truck without a valid importer license or supplier license and an import verification number or a shipping paper showing on its face, as required under this chapter, that this state's motor fuel user fee is not due is subject to a civil penalty of ten thousand dollars for each occurrence. This subsection does not apply to persons transporting motor fuel subject to the user fee through this State in interstate commerce.  (H) If a person liable for the user fee files a return and wilfully fails to provide all information required by the department, the department may add to the user fee the amount provided in Section 12-54-43(C)(1).  HISTORY: 1995 Act No. 136, Section 2; 1998 Act No. 442, Section 2; 2001 Act No. 89, Section 22, eff September 1, 2001; 2005 Act No. 145, Section 26, eff June 7, 2005.
SC Code § 12-28-1740 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1740. Impoundment, seizure, sale and forfeiture of vehicle and cargo for violation of shipping paper requirements.

 If a person is found operating a motor vehicle in violation of the shipping paper requirements in Sections 12-28-1505, 12-28-1540, 12-28-1545, and 12-28-1575, the vehicle and its cargo are subject to impoundment, seizure, and subsequent sale and forfeiture, in accordance with the general laws of this State respecting seizure and forfeiture. The failure of the operator of a motor vehicle to have on board when loaded a terminal-issued bill of lading with a destination state machine-printed on its face pursuant to Section 12-28-1505 or which fails to meet the descriptive annotation requirements of Sections 12-28-1540, 12-28-1545, and 12-28-1575, if applicable, is presumptive evidence of a violation sufficient to warrant impoundment and seizure of the vehicle and its cargo.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1910 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1910. Inspection of fuel and shipping papers.

 (A) The department or its appointees including federal government employees or persons operating under contract with the State, upon presenting appropriate credentials, may conduct inspections and remove samples of fuel from a vehicle, tank, or another container to determine coloration of diesel fuel or to identify shipping paper violations. Inspection must be performed in a reasonable manner consistent with the circumstances. However, prior notice is not required. Inspectors physically may inspect, examine, or otherwise search a tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel. Inspection may be made of equipment used for, or in connection with, the production, storage, or transportation of fuel. Inspectors may demand to be produced for immediate inspection the shipping papers, documents, and records required to be kept by a person transporting fuel. These places may include, but are not limited to, a:  (1) terminal;  (2) fuel storage facility that is not a terminal;  (3) retail fuel facility;  (4) highway rest stops; or  (5) designated inspection site defined as any state highway or waterway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the department either fixed or mobile.  (B) Inspections to determine violations under this chapter may be conducted by the Department of Public Safety, agents of the Department of Revenue, motor carrier inspectors in this State in addition to their duties otherwise defined, and other law enforcement officers through procedures established by the Department of Revenue. Agents of the Department of Revenue have the same power and authority provided to authorized personnel under the applicable statute.  (C) An inspector reasonably may detain a person or equipment transporting fuel in or through this State for the purpose of determining whether the person is operating in compliance with the provisions of this chapter and the regulations promulgated pursuant to it. Detainment may continue for a time only as is necessary to determine whether the person is in compliance.  HISTORY: 1995 Act No. 136, Section 2; 2000 Act No. 399, Section 3(P)(1), eff August 17, 2000.
SC Code § 12-28-1920 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1920. Operation of permanent or portable weigh stations.

 The department may assign qualified persons who are not state police officers to supervise or operate permanent or portable weigh stations. A person assigned under this section may stop, inspect, and issue citations to operators of trucks and trailers, barges or vessels having a declared gross weight of eleven thousand pounds or more, and buses, at a permanent weigh station, or other inspection point, or while operating a clearly marked state police vehicle for violations of this chapter.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1930 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1930. Audits; transportation sampling audits; inspection of shipping papers.

 (A) The department or an authorized deputy, employee, or agent may audit and examine the records, books, papers, and equipment of terminal suppliers, importers, wholesalers, jobbers, retail dealers, terminal operators, fuel vendors, and all private and common carriers of motor fuel to verify the completeness, truth, and accuracy of any statement or report and ascertain whether or not the user fee imposed by this law has been paid.  (B) The department has the same general authority provided under subsection (A) with respect to narrow transportation sampling audits, except all fuel vendors and bulk purchasers of fuel shall make available to the department necessary records with respect to the transactions which the department is attempting to verify during normal business hours at the person's physical location in this State, or at the department's offices if the person's location at which the records are located is outside of South Carolina, within three business days after the request.  (C) The department or an appointee including federal government employees and persons contracting with the State, upon proof of credentials shown, in the aggregate referred to for purposes of this section as fuel inspectors, may inspect and each fuel vendor, motor fuel transporter, or bulk purchaser shall disclose immediately upon request any shipping paper required by this chapter to be maintained at the physical location where the request is made which may include any place motor fuel is stored or held for sale or transportation.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1940 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1940. Penalties for refusing audit or inspection.

 (A) A person who refuses to permit an inspection or audit authorized by this chapter is subject to a civil penalty of five thousand dollars in addition to any penalty imposed by other provisions of this chapter.  (B) A person who refuses, for the purpose of evading user fees, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than three years, or both.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2110. Collection of user fees for fuels consumed by government diesel and other federally exempt vehicles.

 The department must collect the user fee imposed by this chapter on motor fuels subject to the user fee consumed on the highways by state and local government diesel and other federally exempt fuel-powered highway vehicles, to be collected and administered in accordance with Sections 12-28-1139 and 12-28-1395.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4W.
SC Code § 12-28-2310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2310. Definitions.

 "Petroleum" or "petroleum product" as used in this article means gasoline, gasohol, kerosene, diesel fuels, jet fuels, fuel oil No. 1 through 4, or like product of petroleum, or a product which may be susceptible for use as petroleum products under whatever name called.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2315 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2315. Analysts, chemists, and inspectors appointed.

 The department shall appoint analysts, chemists, and inspectors required to carry out this article. The inspectors may examine all barrels, tanks, or other vessels containing petroleum or petroleum products to see that they are tagged properly as required in this article and, as directed, collect and test samples of petroleum products offered for sale in the State, and when so instructed, collect and send samples to the Department of Agriculture for examination.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2320. Inspector interested in manufacture or vending of gasoline, illuminating or heating oil.

 Any inspector who, while in office, is interested, directly or indirectly, in the manufacture or vending of any gasoline or illuminating or heating oil is subject to the provisions of Section 12-58-110.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2325 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2325. Law enforcement assistance.

 The Department of Public Safety and law enforcement agents, upon request of the Department of Revenue, may assist in the enforcement of all laws relating to the inspection of petroleum products.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-2330 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-2330. Filing of statement for intent to sell petroleum products.

 All manufacturers, wholesalers, and jobbers, before selling or offering for sale in this State any petroleum product shall file with the department a statement that they desire to do business in the State and furnish the name or brand of the product which they desire to sell, with the name and address of the manufacturer and a statement that the product must comply with the requirements of this article. Annually on January first, an up-to-date listing must be submitted by the bonded company covering additional jobbers, dealers, distributors, consignors, by whatever name called who shall receive and distribute in bulk quantities the petroleum products in South Carolina.  HISTORY: 1995 Act No. 136, Section 2.