An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid is considered a jeopardy assessment or collection, as provided in Article 3 of Chapter 53 of this title.
Assessment for dealer not possessing valid indicia is jeopardy assessment
S.C. Code Ann. § 12-21-6030, under Title 12, Chapter 21.
S.C. Code Ann. § 12-21-6030