Every tax imposed by this title and all increases, interest, and penalties on the tax is from the time it is due and payable, a personal debt from the person liable to pay it to the State.
Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay
S.C. Code Ann. § 12-54-15, under Title 12, Chapter 54.
S.C. Code Ann. § 12-54-15