If any person who is required to pay the tax provided in Section 12-23-410 shall neglect to do so before such representation or exhibition, the clerk of the court or any magistrate for the county in which such neglect shall occur shall issue an execution for double the amount of tax so imposed, which may be directed to any sheriff or constable of this State and against the body and goods of the person so being liable and which may be levied in any county in the State. Every magistrate who shall so issue execution shall cause the amount of it to be paid to the clerk of the court for his county and the clerk of court shall pay into the county treasury all such taxes as may come into his hands. Nothing in this section shall apply to such a tax in any incorporated city or town.
HISTORY: 1962 Code Section 65-962; 1952 Code Section 65-962; 1942 Code Section 6323; 1932 Code Section 6323; Civ. C. '22 Section 5171; Civ. C. '12 Section 3427; Civ. C. '02 Section 2316; G. S. 1755; R. S. 1867; 1843 (11) 246.
Structure South Carolina Code of Laws
Chapter 23 - License Taxes On Other Businesses
Section 12-23-10. Imposition of tax; rate.
Section 12-23-20. Exemptions from tax.
Section 12-23-30. Authority to suspend tax on power sold to Atomic Energy department.
Section 12-23-40. department shall administer, enforce, and collect tax; rules and regulations.
Section 12-23-60. Monthly returns and remittance of tax required.
Section 12-23-90. Taxes and penalties deemed a debt; lien thereof.
Section 12-23-120. Use of tax.
Section 12-23-130. Exemption of South Carolina Public Service Authority from taxation.
Section 12-23-210. Municipal privilege or license tax on railroads; maximum allowable amounts.
Section 12-23-220. Local licenses for carriers shall be good for interurban carriage.
Section 12-23-310. Imposition of tax; rate.
Section 12-23-420. Clerks and magistrates shall issue executions for failure to pay tax.
Section 12-23-430. Municipalities may collect tax.
Section 12-23-460. County license not required in certain instances.
Section 12-23-470. Municipal authorities of incorporated city or town may require license.
Section 12-23-810. Tax on licensed hospitals.
Section 12-23-815. Information to form basis for assessments.
Section 12-23-820. Department of Revenue to administer article; collection of tax.