An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid is considered a jeopardy assessment or collection, as provided in Article 3 of Chapter 53 of this title.
S.C. Code Ann. § 12-21-6030
Assessment for dealer not possessing valid indicia is jeopardy assessment
Known as the The Marijuana and Controlled Substance Tax Act
The act spans §§ 12-21-5010 to 12-21-6050 (15 sections).
1993 Act No. 164, Part II, SECTION 70A.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.