The assessment shall be levied against the processor of the primary forest product.

It shall be submitted on a quarterly basis of the state’s fiscal year due and payable the twenty-fifth of the month following the end of each quarter.

Terms Used In South Carolina Code 48-30-70

  • Conviction: A judgement of guilt against a criminal defendant.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

It shall be remitted to the Department of Revenue, by check or money order, with such production reports as may be required by the Department of Revenue.

The processor shall maintain for a period of three fiscal years and make available to the Department of Revenue such production records necessary to verify proper reporting and payment of revenue due the forest renewal fund. The production reports of the various processors shall be used only for assessment purposes. Production information on an individual processor basis shall not be made a part of the public record.

Any official or employee of the State who discloses information obtained from a production report, except as may be necessary for administration and collection of the assessment, or in the performance of official duties, or in administrative or judicial proceedings related to the levy of collection of the assessment, shall be deemed guilty of a misdemeanor and upon conviction shall be fined not more than two hundred dollars or imprisoned not more than thirty days.

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