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.
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.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.