South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-2890 — Confiscation and sale of vehicles transporting unstamped or untaxed goods
Any vehicle, not a common carrier, which may be used for the transportation for the purpose of sale of unstamped or untaxed articles as enumerated in Section 12-21-2870 shall likewise be subject to confiscation and sale in the same manner as provided for unstamped or untaxed goods, wares or merchandise.
Source: official text