State tax officials have released a list you don’t want to make: those who owe the most in delinquent taxes.

Nonpayers who made the cut are all in tax lien status and include 230 individuals and 235 businesses that each have a tax debt ranging from $94,373 to nearly $2.8 million and owe a combined $119 million.

“While the vast majority of taxpayers are compliant with our tax laws, this is aimed at the small percentage who are not,” Department of Revenue Director Hartley Powell said in a released statement. “We are committed to taking action against taxpayers who knowingly avoid paying these debts, so we can protect the taxpayers who do comply.”

A release announcing the list notes that these debts became public record from the tax liens. Not included are those who have filed for bankruptcy protection, have made payment arrangements with the agency or have their debts in the GEAR or Setoff Debt programs.

Lakelands residents who owe:

Stephen Whittle, of 237 Mt. Willing Road, Saluda — $478,275.69

Gerard Miller, of 346 Lombarley Road, Gray Court — $334,624.74

Ralph L. Braswell Jr., of 1447 Burnt Mill Creek Road, Mountville — $299,743.20

L. Teachey Jr., of 1102 N. Main St., Abbeville — $181,4973.51

I Need Someone to Inc., of 92 Incline Drive, Ware Shoals — $177,585.33

Sandalwood Social Club, of 101 Sandalwood Road, Leesville — $166,438.26

Mike Harrison, of 411 Pitts Court, Greenwood — $162,232.87

Linda M. Enlow, of 593 Old Cherokee Trail, Saluda — $156,171.99

George Tsantakis, of 122 Skippers Lodge Road, Cross Hill — $153,778.09

Cheryl W. Dolan, of 2706 Wilsontown Road, Laurens — $111,403.30

Stephen Geoly, of 116 Woodcrest Court, Greenwood — $98,488.58

Those owing more than $1 million in taxes to South Carolina:

Ellis Enterprises of NC LLC, of 6491 Charlotte Way, York — $2.8 million

Yurij Debevc, of 5428 Via Appia Way, Sanford, Florida — $2.6 million

Wilton Holley, of 103 Spanish Wells, Anderson — $2.6 million

Belcorp NC Inc., of 4101 NW 25th St., Miami — $2 million

Mary Penland, of 502 Chippendale Lane, Boiling Springs — $1.8 million

Gajanan Enterprises Inc., of 1530 Broad River Road, Columbia — $1.6 million

Prestige Marble Inc., of 200 Pate Drive Suite A, Greenville — $1.5 million

The Links Group Inc., of Columbia — $1.3 million

R.K. & Group Inc., of Goose Creek — $1.2 million

Michael A. Crews, of 110 Woodland Ave., Hampton — $1.2 million

B & D Suzuki Cycle Center Inc., of 4384 Deer Run, Evans, Georgia — $1.1 million

Encompass Industrial Gaffney Inc., of 3 Greenway Plaza Suite 2000, Houston, Texas — $1 million

View the full list, which will be updated quarterly, at