Columbia Penalty for failure to pay tax ordinance (§ 26-30)
Chapter 26: Taxation · Article II. Merchants' and Manufacturers' Ad Valorem Tax
Every manufacturer or merchant, to whom a license shall have been granted under this article, who has filed a correct statement as herein required, and failed to pay the amount of revenue so owing to the business license administrator, shall be deemed to have forfeited his bond, and in action thereon, judgment shall be rendered for plaintiff in damages for double the amount of such revenue and costs.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-30
Text from Supplement 139 (September 3, 2026).
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.