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2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 33 - Alcoholic Beverages Taxes
Section 12-33-630. Unpaid tax constitutes a debt owed to State; lien; levy and collection.
Universal Citation: SC Code § 12-33-630 (2020)
After the expiration of the ten-day notice provided for by Section 12-33-620, if the tax remains unpaid, the amount of such tax shall be deemed a debt to the State by the person liable therefor and shall be a lien upon all property of such person in this State. The Department of Revenue shall issue a warrant under its hand and official seal, directing any duly authorized agent of the department to proceed to the levy and collection of the tax and costs in the same manner and with like effect as provided for by Sections 12-53-10 to 12-53-60.
HISTORY: 1962 Code Section 65-1304; 1955 (49) 239; 1993 Act No. 181, Section 195.
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