The contributions, interest, penalties, departmental administrative contingency assessments, and costs prescribed in this chapter are considered taxes owing the State by the persons against whom they are charged, and are a lien upon the real property or chattels of the person by whom the contributions are due, only after the warrant described in Section 41-31-390 is indexed as prescribed in Section 41-31-400.
Lien for contributions, interest, penalties, and costs
S.C. Code Ann. § 41-31-380, under Title 41, Chapter 31.
S.C. Code Ann. § 41-31-380