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41 chapters · 1,359 sections in this title.
S.C. Code Ann. § 12-21-60 Cancellation of stamps
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Whenever an adhesive stamp is used for denoting any tax imposed by this chapter on documents, except as otherwise provided, the person using or affixing such stamp shall write, stamp or cause to be written or stamped thereon the initials of his name and the date upon which the st…
S.C. Code Ann. § 12-21-6000 Violation is misdemeanor; imprisonment, fine, civil penalty
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(A) A dealer who violates this article must pay a penalty of one hundred percent of the tax in addition to the tax imposed by Section 12-21-5090. The penalty must be collected as part of the tax. (B) In addition to the tax penalty imposed, a dealer distributing or possessing mari…
S.C. Code Ann. § 12-21-6010 Stamps, labels or other indicia to be purchased from department at face value
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Official stamps, labels, or other indicia to be affixed to all marijuana or controlled substances must be purchased from the department. The purchaser shall pay one hundred percent of face value for each stamp, label, or other indicia at the time of the purchase.
S.C. Code Ann. § 12-21-6020 Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession
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(A) When a dealer purchases, acquires, transports, or imports into this State marijuana or controlled substances on which a tax is imposed by Section 12-21-5090, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permane…
