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

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

    (2) "individual" means a human being. See South Carolina Code 12-2-20
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Statute: A law passed by a legislature.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.