ORDERS:
CONSENT ORDER
This case was initiated through an administrative violation issued against the
Respondents, Christ Temple Church of Anderson (Christ Temple Church) d/b/a Bingo
City, and Jane Robbins (Robbins), Promoter of Bingo City, by the South Carolina
Department of Revenue (Department). A violation was issued against the Respondents
for failure to comply with various provisions of the Bingo Tax Act, S.C. Code Ann.
Section 12-21-3910, et seq (Supp. 2002). Specifically, the Respondents were charged
with a violation of S.C. Code Ann. Sections 12-21-3990 and 12-21-4220 as set forth in
the Final Determination of the Department dated August 29, 2003. The Department
issued its Final Determination sustaining the violation and seeking a monetary penalty of
five thousand dollars ($5000) as well as license revocation of the Respondents. The
Respondents appealed this matter and the case was transmitted to the Administrative Law
Judge Division (ALJD).
Prior to a hearing on this matter, the Respondent, Christ Temple Church of
Anderson, entered into an agreement with the Department resolving the violation issued
against it. The agreement is incorporated in this Order and is as set forth below:
1.For the violation set forth in the Final Determination dated August 29,
2003, Christ Temple Church agrees to pay a fine of two thousand five
hundred dollars ($2500). In consideration of the payment of this amount,
the Department agrees not to seek revocation of Christ Temple’s bingo
license as it relates to the pending matter.
2.The Respondent, Christ Temple Church, agrees to pay this amount in
monthly installments of two hundred dollars ($200.00) for ten consecutive
months beginning on February 15, 2004 and ending on November 15,
2004. The balance of five hundred dollars ($500.00) shall then be paid by
December 15, 2004 for a total payment of $2500.00. Nothing shall
prohibit Christ Temple Church from making payments in an amount
greater than stated herein in an effort to resolve the debt before full
payment is due on December 15, 2004.
3.The Department agrees that this constitutes full and final settlement of the
violation as set forth in the Final Determination issued against Christ
Temple Church of Anderson d/b/a Bingo City.
4.The Department and Christ Temple Church of Anderson further agree that
failure to comply with any provision herein shall result in the
reinstatement of the original penalties as set forth in the Department’s
Final Determination. The Department and Christ Temple Church agree
that this matter is settled with prejudice as relates to Respondent, Christ
Temple Church of Anderson.
I find the agreement to be fair and equitable and will approve such agreement and
order its adoption. This Court retains continuing jurisdiction to enforce this Order. This
matter is resolved with prejudice as it relates to the Respondent, Christ Temple Church of
Anderson d/b/a Bingo City.
AND IT IS SO ORDERED.
____________________________________
The Honorable Carolyn C. Matthews
Administrative Law Judge
_December 15, 2003
Columbia, South Carolina |
