S.C. Code Ann. § 12-21-1710 – [Repealed, effective July 1, 2001] Business licenses for distributors, and wholesale and retail dealers; reports; penalties; permanent licenses

(a) Distributors, wholesale, or retail dealers first receiving untaxed soft drinks or soft drink products shall obtain for each place of business a soft drink license. For the purpose of this section "place of business" means any place where soft drinks are manufactured by a distributor, or any place where untaxed bottled soft drink syrups and powders, base products, and other items taxed under this article are received or stored by a distributor, wholesale, or retail dealer. For the purpose of this section "distributors or wholesale dealers" include any person who receives, stores, manufactures, bottles, or sells bottled soft drinks, soft drink syrups or powders, or base products for mixing, compounding, or making soft drinks to retail dealers or other wholesale dealers for resale purposes.
(b) Out-of-state distributors and wholesale dealers shall obtain appropriate distributors' or wholesale dealers' licenses upon compliance with the provisions of this article and the regulations and administrative rules as may be issued by the department.
(c) Distributors, wholesale, and retail dealers licensed under this section shall file the reports with the department as may be required not later than the twentieth day of each month showing transactions for the preceding month. Any person who fails to file the required reports must be penalized not less than twenty dollars nor more than one hundred dollars, to be assessed and collected in the same manner as other taxes are assessed and collected. The department may remit the penalty in whole or in part.
(d) Any person who operates a "place of business" for which a license is required by this section without having first secured the license must be penalized not less than twenty dollars nor more than one hundred dollars to be assessed and collected in the same manner as other taxes are assessed and collected. Each day that the business is operated constitutes a separate offense. In addition, all bottled soft drinks found in the possession, custody, or within the control of any person who violates the license provisions of this section are declared contraband and may be seized in accordance with Section 12-21-2870.
(e) The licenses provided by this section are permanent and are valid only for the person in whose name they are issued and only for the transaction of business at the places designated in the licenses.