South Carolina Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction that outlines the consequences and penalties associated with violating Section 6672 of the South Carolina Code. This section addresses the penalties for individuals who are deemed responsible for failing to pay over taxes withheld from employees' wages, such as federal income tax or Medicare and Social Security taxes, to the appropriate government agency. The Section 6672 Penalty, also known as the Trust Fund Recovery Penalty (TARP), is designed to hold responsible individuals personally liable for the unpaid taxes. This instruction serves as guidance for the jury in understanding the legal framework and considerations when determining the outcome of a case involving this penalty. The penalties imposed under Section 6672 can be severe and include financial repercussions, potential legal action, and damage to an individual's reputation. It is crucial for the jury to comprehend the gravity of these penalties and properly consider the evidence presented in order to make an informed decision. It is important to note that South Carolina Jury Instruction — 10.10.6 Section 6672 Penalty may have different variants based on the specific circumstances of the case. Some possible types or variations of this instruction could include: 1. Section 6672 Penalty for Willful Failure to Pay Federal Income Tax: This instruction may apply in cases where an individual intentionally fails to pay over federal income tax withheld from employees' wages. 2. Section 6672 Penalty for Willful Failure to Pay Medicare and Social Security Taxes: This instruction may come into play when an individual deliberately neglects to pay over employees' Medicare and Social Security taxes withheld from their wages. 3. Section 6672 Penalty for Failure to Pay Over Withheld Taxes: This variation of the instruction covers cases where an individual fails to pay over any taxes withheld from employees' wages, regardless of the specific type, such as income tax, Medicare, or Social Security taxes. By providing the jury with specific instructions, the South Carolina legal system aims to ensure a fair and just evaluation of Section 6672 Penalties cases. Understanding the implications of these penalties and carefully considering the evidence presented ensures that the jury can reach an informed decision in accordance with the law.