ORDERS:
CONSENT ORDER
This matter came before the Court from an appeal of the Respondents of a Final Agency Determination issued 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 a violation of S.C. Code Ann. Section 12-21-2804(C) (Supp. 1999) on May 19, 1999. The Final Agency Determination
issued by the Department sought the revocation of the Respondent It's A Game's Retail Sales Tax License and the
revocation of the five (5) Class III Coin Operated Device licenses of the Respondent Sutherlin in use at Trinadad on May
19, 1999.
This matter was transmitted to the Administrative Law Judge Division on December 31, 1999. Prior to a hearing being set
in this matter, the parties reached a settlement of the matter on the following terms and conditions:
1. Respondents admit to a violation of S. C. Code Ann. Section 12-21-2804(C) on May 19, 1999.
2. The Class III COD licenses issued by the Department to Sutherlin Amusements, Inc.,
and in use at Trinadad on May 19, 1999, expired on May 31, 1999 and the revocation of these licenses is therefore
considered moot for the purposes of this agreement.
3. The Respondents Sutherlin Amusements and It's A Game, Inc. agree to pay a monetary fine in the amount of $1,000.00
and to make payment of this fine to the Department of Revenue within fifteen (15) days of the signing of this Order.
Respondents further agree that they are joint and severally liable for the payment of this fine.
4. In consideration for the Respondents' agreement to payment of the $1,000 fine, the Department agrees to waive the
remaining penalties which it sought against the Respondents in this action.
5. 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. Robert G. Rikard, Esq.
Counsel for Regulatory Litigation Attorney for Respondents
S.C. Department of Revenue Richard A. Harpootlian, P.A.
P.O. Box 125 P.O. Box 1090
Columbia, SC 29214 Columbia, SC 29202
(803) 898-5172 (803) 252-4848
IT IS SO ORDERED
_______________________
C. Dukes Scott
Administrative Law Judge
April 27, 2000
Columbia, South Carolina |
