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2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 49 - Enforced Collection Of Taxes Generally
Section 12-49-930. Removal of or interference with seized property.
Universal Citation: SC Code § 12-49-930 (2020)
Any person who shall remove, secrete, destroy or otherwise injure such personal property or molest, disturb or interfere with the tax collector's possession of such personal property shall be held liable as for a conversion and be guilty of disposing of property under a lien.
HISTORY: 1962 Code Section 65-2823; 1952 Code Section 65-2823; 1944 (43) 1328; 2015 Act No. 87 (S.379), Section 47, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 47, amended the section by removing the sheriff from tax sale collection process.
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