South Carolina Department of Revenue v. Collins Entertainment Corp.

This is a statutory interpretation case involving liability for violations of video poker regulations. Respondent held licenses on fifteen machines which were located in three adjoining rooms. The machines were operating in violation of the “one employee/one location” rule. As a result, the licenses were revoked, and the individual operating the locations fined. The Department of Revenue (Department) appeals the refusal of the Administrative Law Judge (ALJ) and the circuit court to impose fines on respondent, as the machines licensed owner, for the one employee/one location violations. We…