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SC Administrative Law Court Decisions

SCDOR vs. Sparky's Pecan Outlet, Inc. d/b/a Sparky's Fireworks B and Sparky's and Stephen E. Lipscomb d/b/a American Amusement Co.

South Carolina Department of Revenue

South Carolina Department of Revenue

Sparky's Pecan Outlet, Inc. d/b/a Sparky's Fireworks B and Sparky's and Stephen E. Lipscomb d/b/a American Amusement Co.
00-ALJ-17-0040-CC )




This matter came before the Court from an appeal of the Respondents of a Final Agency Determination issuied by the Petitioner South Carolina Department of Revenue ("Department"). The Determination arose from a citation issued against the Respondents by the South Carolina Law Enforcement Division for violations of S.C. Code Ann. Section 12-21-2804(A) (Supp. 1999) on June 21, 1999. The Final Agency Determination issued by the Department sought the imposition of $10,000.00 in fines against the Respondents for this violation as well as the revocation of ten Class III licenses and a six month moratorium on the operation of Class III machines on the cited premises.

This matter was transmitted to the Administrative Law Judge Division on January 28, 2000. Prior to a hearing being set in this matter, the parties reached a settlement on thematter on the following terms and conditions:

1. Respondents admit to a violation of the single place of premise provision contained in Section 12-21-2804(A)

2. The Respondent Sparky's Pecan Outlet, Inc. agrees to refrain from the operation of

any Class III video game machines at the locations licenses to do business as Sparky's Fireworks B and Sparky's and as further identified on the attached diagram, for a period of six months from the entry of this Order.

3. The Respondents Sparky's Pecan Outlet, Inc. and Stephen E. Lipscomb agree to each pay a fine in the amount of $500, for fines totaling $1,000, and to make payment of such fines to the Department of Revenue within thirty (30) days of the date of this Order.

4. The Class III COD licenses which the Department sought revocation of in this matter all expired effective September 30, 1999. The revocation of these licenses is therefore considered moot by the parties for the purposes of this agreement.

5. In consideration for the above stated agreed upon six month prohibition on the operation of Class III machines and payment of $1,000 in fines, the Department agrees to waive the remaining monetary fines previously sought in this action.

6. The parties agree and understand that this constitutes a final settlement of this matter.

Having reviewed this agreement and the terms thereof, I hereby ORDER its adoption and dismiss the Petition in this matter with prejudice.

_________________________________ ___________________________________

Jeffrey M. Nelson, Esq. Zoe Sanders Nettles, Esq.

Counsel for Regulatory Litigation Attorney for Stephen E. Lipscomb

S.C. Department of Revenue Nelson, Mullins, Riley & Scarborough, P.A.

P.O. Box 125 P.O. Box 11070

Columbia, SC 29214 Columbia, SC 29211

(803) 898-5172 (803) 799-2000


Todd R. Ellis, Esq.

Attorney for Sparky's Pecan Outlet, Inc.

Smith, Ellis & Stuckey, P.A.

1720 Main Street, Suite 304

Columbia, SC 29201

(803) 933-9800


_____________________________ C. Dukes Scott

Administrative Law Judge

March 7, 2000

Columbia, SC

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