Step 1: Concept
A Single Nucleotide Polymorphism (SNP) is a variation in a single DNA base pair (A, T, C, or G) occurring at a specific locus in the genome, present in at least $1%$ of a population.
Step 2: Genomic Distribution
SNPs are the most common type of genetic variation among people. They are distributed throughout the entire genome:
1. Coding regions: Can alter amino acid sequences (missense/nonsense mutations) or remain silent (synonymous).
2. Non-coding regions: Can occur in introns, intergenic zones, promoters, or enhancers, potentially altering gene splicing or transcriptional regulation levels.
Step 3: Conclusion
Because SNPs occur throughout all nuclear and organelle DNA sequences, they can occur in both coding and non-coding regions of a genome, matching option (C).
Final Answer: (C)