Reporting tax fraud
The SCDOR is committed to the fair administration of South Carolina tax laws. This means that every taxpayer should pay no more and no less taxes than they owe the State of South Carolina.
We recognize that most taxpayers are honest and seek to pay their fair share for the services they receive. Unfortunately, a few people and businesses break state tax laws on purpose. This is fraud and it's illegal.
The SCDOR’s Criminal Investigations Division’s primary function is to review alleged tax law violations. It investigates those violations and recommends criminal prosecutions as needed. This division relies on referrals to find willful noncompliance with the state's tax laws. These referrals come from other divisions, other government agencies, and the public.