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South Carolina Code of Laws

Article 21

Collection and Enforcement Generally

12-21-2810Enforcement rules and regulations 12-21-2820Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps 12-21-2830Record required of gross receipts; record subject to inspection; violations 12-21-2860Department authorized to conduct inspections 12-21-2870Cigarette stamps 12-21-2880Commodities bearing illegible or unsatisfactory business license meter impressions shall be subject to confiscation 12-21-2890Confiscation and sale of vehicles transporting unstamped or untaxed goods 12-21-2900Proceedings against seized property deemed in rem 12-21-2910List and appraisal of certain confiscated goods 12-21-2920Notice of seizure 12-21-2930Claim of goods; delivery upon bond 12-21-2940Forfeiture and sale when no claim is interposed or bond given 12-21-2950Sales of goods worth less than one hundred dollars 12-21-2960Department may compromise confiscations or return goods upon payment in amount of assessed value 12-21-2970Disposition of proceeds of sale of confiscated goods 12-21-2975Donation of certain confiscated goods to Department of Mental Health; not to be advertised and sold 12-21-2980Possession of unstamped cigarettes as prima facie evidence of violation 12-21-2990Right to demand court trial in certain cases; department shall give written notice of violation 12-21-3000Lien of judgment 12-21-3010Taxes and penalties deemed a debt; lien; priorities 12-21-3070Penalties for improper use, alteration or reuse of stamps, and for failure to pay tax, make any report or submit required information 12-21-3080Penalty for interference with enforcement or refusal to allow inspection