South Carolina TAX EVASION is the act of deliberately attempting to avoid paying taxes owed to the state of South Carolina. This can include willfully failing to file a tax return, willfully underreporting income, claiming false deductions, claiming exemptions or credits for which one is not eligible, or concealing assets. There are two primary types of South Carolina TAX EVASION: criminal tax evasion and civil tax evasion. Criminal tax evasion involves willfully attempting to evade or defeat taxes through fraud or evasion of taxes. This is a felony offense and can result in fines, jail time, and/or repaying the taxes owed with interest. Civil tax evasion is a less serious offense and typically involves unintentional underreporting or incorrect reporting of taxes. This can still result in penalties including back taxes, interest, and/or fines.