The taxes and all penalties provided for in this article shall be held as a debt payable to the State by the person against whom they shall be charged and all such taxes, penalties and assessments shall be a first lien in all cases whatsoever upon all property of the person charged therewith.
S.C. Code Ann. § 12-23-90
Taxes and penalties deemed a debt; lien thereof
1962 Code SECTION 65-909; 1952 Code SECTION 65-909; 1942 Code SECTION 2560; 1932 Code SECTION 2560; 1931 (37) 359.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.