MYRTLE BEACH, S.C. —

A Myrtle Beach, South Carolina, man is accused of failing to file Individual Income Tax returns from 2021-2024, according to arrest warrants.

Clayton Prescott Smith, 55, is charged with three counts of tax evasion and one count of failure to file a return and pay South Carolina Individual Income Tax.

Authorities said from 2021-2023, Smith filed for an exemption from withholding with his employers.

During those years, he is accused of making in excess of $343,000 in gross income and paying nothing in state income tax.

In 2024, he had Income Tax withheld but failed to file a return, warrants said. 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 o

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