SCDOR agents arrested a Myrtle Beach man on Wednesday and charged him with three counts of tax evasion and one count of failure to file a return and pay South Carolina Individual Income Tax.

Clayton Prescott Smith, 55, failed to file Individual Income Tax returns from 2021-2024, according to arrest warrants. From 2021-2023, Smith filed for an exemption from withholding with his employers. During those years, he made in excess of $343,000 in gross income and paid nothing in state Income Tax. In 2024, he had Income Tax withheld but failed to file a return. As a result, Smith owes more than $19,000 in state Income Tax.

If convicted, Smith faces a maximum sentence of five years in prison and/or a $10,000 fine, plus the cost of prosecution, for every count of tax evasion. He faces one year in prison and/or a fine of $10,000 plus the cost of prosecution for the charge of failing to file a return. He is being held in the J. Reuben Long Detention Center pending a bond hearing. 

If you suspect or know of anyone or a business that has committed a state tax crime, such as tax evasion or tax fraud, contact SCDOR Criminal Investigation and submit a Tax Violation Complaint Form (CID-27) to FraudAdvisor@dor.sc.gov or mail it to:

South Carolina Department of Revenue
Attn: Fraud Advisor
2070 Northbrook Blvd, Suite B7
North Charleston, SC 29406
 

Stay connected

Follow the SCDOR on Instagram, Facebook, X (formerly known as Twitter), and YouTube, and subscribe to ReveNews for the latest updates, resources, and reminders.​

​​###

MEDIA INQUIRIES:

SCDOR Public Information Office
news@dor.sc.gov

​Follow us on X (formerly known as Twitter) @SCDOR