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.
License tax or penalties as constituting lien
S.C. Code Ann. § 12-21-2740, under Title 12, Chapter 21.
S.C. Code Ann. § 12-21-2740