Provided:Two men were arrested Tuesday by SC Department of Revenue officials following an ongoing investigation into an income tax refund scam in the Charleston area. Luther Smalls and Smarty Campbell, both of Mount Pleasant, SC, were detained at the Charleston County Detention Center for separate charges of assisting in the preparation of a false return and forgery. Upon review of Luther Smalls' 2008 income tax returns, it was determined that Smalls filed his income taxes via a tax preparer and used a fraudulent W2 form from an employer who he did not work for during that time. By submission of the fraudulent W2 form, Smalls received an overstated fraudulent SC income tax refund of $713. If convicted of the two charges, Smalls, 49, could face up to $500 in fines and/or 15 years in prison. For one charge of assisting in the preparation of a false return and one count of forgery, Smarty Campbell is facing charges of up to $500 in fines and/or 10 years in prison. Campbell, 64, submitted to a tax preparer his 2009 income tax returns containing a W2 form from a company in which he was never employed. By use of the fraudulent income tax return, Campbell received a state tax refund of $474 to which he was not entitled.