Article

Tax Liability of Possessor of Untaxed Mixture for Production of Alcohol

S.C. Code Ann. § 12-33-610— Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment
S.C. Code Ann. § 12-33-620— Duty of officer discovering mixture; notice of tax due; time for payment
S.C. Code Ann. § 12-33-630— Unpaid tax constitutes a debt owed to State; lien; levy and collection