South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-10 — Administration of chapter; rules and regulations; county officers shall assist
The department shall administer and enforce the taxes imposed by this chapter and shall prescribe rules and regulations pertinent to such enforcement. County treasurers and other county officers designated by the department shall assist in such administration by distributing regulations, giving information, selling stamps, reporting violations and in other ways not inconsistent with their respective offices to the extent and in the manner required by regulations of the department.
Source: official text