South Carolina              
Administrative Law Court
Edgar A. Brown building 1205 Pendleton St., Suite 224 Columbia, SC 29201 Voice: (803) 734-0550

SC Administrative Law Court Decisions

CAPTION:
SCDOR vs. Veterans of Foreign Wars, Anderson Memorial Post No. 5996, and William Busby, Jr.

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
South Carolina Department of Revenue

Respondents:
Veterans of Foreign Wars, Anderson Memorial Post No. 5996, and William Busby, Jr.
 
DOCKET NUMBER:
01-ALJ-17-0234-CC

APPEARANCES:
n/a
 

ORDERS:

CONSENT ORDER

These cases were initiated by violations issued against Respondents, Veterans of Foreign Wars, Anderson Memorial Post No. 5996 (VFW) and William Busby, Jr. (Busby) by the South Carolina Department of Revenue (Department). The violations were issued for failing to comply with various provisions of the Bingo Tax Act, S.C. Code Ann. Sections 12-21-3910 et seq. (Supp. 2000). Specifically, VFW and Busby were charged with violations of (set forth in Final Department Determinations dated January 17, 2001 and April 18, 2001):

Statute

S.C. Code Ann. § 12-21-2140 (Supp. 2000)









S.C. Code Ann. § 12-21-4270 (Supp. 2000)



S.C. Code Ann. §§ 12-21-3940, 12-21-3950, 12-21-4080



Violation

Failing to Meet Minimum Prize Payout (6 counts, May 13, 2000, June 10, 2000, July 15, 2000, August 12, 2000, October 27, 2000, November 11, 2000)



Failing to pay for bingo cards



Employment of Gus Ashy, failing to supply information/update bingo application information

The Department issued its Final Department Determinations sustaining these violations and seeking various monetary penalties as well as revocation of Promoter Busby's license and the VFW's bingo license. VFW and Busby appealed the matters and they were transmitted to the Administrative Law Judge Division (Division).

Prior to a hearing on these cases, the parties entered into an agreement resolving all of the violations at issue. That agreement is incorporated in this Order.

The agreement between the parties is as follows:

  • For the violations set forth in the Final Department Determination dated January 17, 2001, VFW and Busby agree to pay a fine of $16,500. VFW also agrees to pay the outstanding taxes due of $13, 200.00. VFW and Busby also agree to the revocation of their bingo licenses.
  • VFW and Busby agree to surrender the bingo licenses (promoter and organization licenses) upon the signing of this agreement by their attorney.
  • VFW further agrees to remit $5,000.00 of the tax amount of $13,200.00 to the Department upon the signing of this agreement by their attorney.
  • For the violations as set forth in the Department's Final Determination dated April 18, 2001, VFW and Busby agree to remit to the Department a fine of $1,500.00.
  • The parties agree that payment of all amounts as set forth in this agreement will begin no later that 5:00 p.m. on September 4, 2001. The parties further agree that all payments will be made by certified check made payable to the South Carolina Department of Revenue. The payments will be made in eighteen equal installments. Each installment is computed as set forth below.

VFW



Taxes $ 455.56 (1)

Fines (1/17/01 Order) 458.33 (2)

Fines (4/18/01 Order) 41.67 (3)



Total payments due on the

4th day of each month

for eighteen months $955.58

Busby



N/A

$378.91

None







$378.91

  • In consideration of the above, the Department agrees to waive the remaining penalties sought for these violations.
  • The parties agree that this constitutes the full and final settlement of the violations as set forth in the Final determinations issued to Busby and VFW dated January 17, 2001, and April 18, 2001, including, but not limited to payment of fines, revocation of licenses and withholding of refunds and garnishment, as they relate hereto.
  • The parties further agree that failure to comply with any provisions herein will result in the reinstatement of the original penalties as set forth in the Determinations dated January 17, 2001, and April 18, 2001. The parties agree that these cases are settled with prejudice.

I find this agreement to be fair and equitable, approve such agreement, and hereby Order its adoption. This court retains jurisdiction to enforce this Order. As Respondents no longer require a hearing on this matter, I also Order this matter resolved with prejudice.

AND IT IS SO ORDERED.



__________________________________________

Honorable C. Dukes Scott

Administrative Law Judge



September 11, 2001

Columbia, South Carolina



WE SO CONSENT:



By: ___________________________

Carol I. McMahan

Attorney for Petitioner



By: ___________________________

John Stathakis

Attorney for Respondents



1. The payment has been computed by subtracting the initial $5,000.00 payment on the signing of this agreement from total taxes due of $13,200.00 The balance, $8,200.00 has been spread pro rata over a period of eighteen months for payment purposes.

2. VFW and Busby have agreed to each pay fifty percent of the fine amount of $16,500.00. Busby's payment is less because he has paid a portion of the fine by way of garnishment of $679.63 and a refund withheld of $678.00. All payments are spread over a eighteen month period.

3. VFW and Busby agreed to a fine of $1500.00 for the violations set forth in the Final Determination dated 4/18/01. Busby has paid this fine by way of a withheld refund (total refund $1428.00 (after costs), $750.00 applied to his portion of the $1500.00 fine. The remainder, $678.00 was applied to his portion of the $16,500.00 penalty, see Fn. 2.


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