Loading...
SC information letter #23-13
South Carolina Department of Revenue
South Carolina Department of Revenue
Files
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
9/12/2023
Keywords
South Carolina Department of Revenue--Periodicals, Alcohol--Taxation--South Carolina
Type
Text
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
Digitization Specifications
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.