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SC information letter #23-13
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
The Department of Revenue’s Alcohol Beverage Licensing section is authorized to consider mitigating circumstances when evaluating the appropriate penalty for a violation of the state’s statutes and regulations governing the sale, distribution, or possession of beer, wine, and/or alcoholic liquor. Mitigating circumstances are circumstances that may warrant a less severe sanction than would otherwise be appropriate. If recognized mitigating circumstances are present, the Department will consider whether to reduce monetary penalties, the lengths of suspensions, and whether revocations should be reduced to suspensions with monetary penalties. When the violation involves the sale of beer, wine, or alcoholic liquor to an underage person the Department will consider whether the employee committing the violation has completed a training program recognized by the Department within a reasonable period of time (but no longer than one year) prior to the violation. The Department must receive verification that the employee attended and completed the training and an outline of the training conducted, which must include training covering the prevention of underage sales.
Issue Date
2023-09-12
Keywords
South Carolina Department of Revenue--Periodicals, Alcohol--Taxation--South Carolina
Type
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
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