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. Oscar's FoodGroup, Inc.

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
South Carolina Department of Revenue

Respondents:
Oscar's FoodGroup, Inc.
 
DOCKET NUMBER:
98-ALJ- 17-0091 -CC

APPEARANCES:
n/a
 

ORDERS:

CONSENT ORDER

On January 21, 1997, an agent for the State Law Enforcement Division observed premises at 4101 Highway 17 South, North Myrtle Beach, South Carolina, containing machines licensed under S.C. Code Ann. § 12-21-2720(A)(3)(Supp. 1997) that did not have penalty signs. Petitioner cited Respondent with an administrative violation for violating S.C. Code Ann. § 12-21-2802 (Supp. 1997), and assessed taxes in the amount of $3,000 for this offence.. This offense involved two multi-station machines that had a total of ten stations. Due to decisions by the Administrative Law Judge Division adverse to the Petitioner's interpretation that each station is to be treated as a separate machine and is required to have its own penalty sign, the Petioner now reduces its assessment to $600.00.

Respondent s agrees to pay by March 18, 1998, a sum of $600.00 for this offence.

I find that the agreement of the parties is a satisfactory resolution of the contested matter between the parties, is fair and reasonable, and hereby order its adoption.

IT IS SO ORDERED.



__________________________

ALISON RENE LEE

ADMINISTRATIVE LAW JUDGE

March 9, 1998

Columbia, South Carolina





I SO MOVE:



_____________________

Nicholas P. Sipe

Attorney for Petitioner

S. C. Departmentt of Revenue

PO Box 125

Columbia, SC 29214

(803) 898-5140





I CONSENT:



__________________

James C. Rushton, III

PO Box 1770

Florence, SC 29503

(803) 662-5000


Brown Bldg.

 

 

 

 

 

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