S.C. Code Ann. § 12-21-2740: License tax or penalties as constituting lien.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 21 Stamp and Business License Tax
- ARTICLE 19 Coin-Operated Machines and Devices and Other Amusements
Any license tax or penalties herein provided are a first preferred lien upon any and all of the property of the person charged therewith and the department may issue its execution therefor as is provided in Section 12-21-3020.
Collected 2026-09-02T06:35:39Z. Source file · JSON