Article

Collection and Enforcement Generally

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