S.C. Code Ann. § 12-54-15
Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay
1995 Act No. 76, SECTION 4.
Every tax imposed by this title and all increases, interest, and penalties on the tax is from the time it is due and payable, a personal debt from the person liable to pay it to the State.
HISTORY: 1995 Act No. 76, SECTION 4.