South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-2980
Possession of unstamped cigarettes as prima facie evidence of violation
Official textscstatehouse.gov
The location of any cigarettes in the place of business of any person required by the provisions of this chapter to stamp them is prima facie evidence that they are intended for sale.
Source: view the official text
In this chapter (40 sections)
- 12-21-2744 · Repossession of seized property; bond; court action to set…
- 12-21-2746 · Levy of additional local license tax
- 12-21-2748 · Attachment of information identifying owner or operator of…
- 12-21-2750 · Records relating to machines
- 12-21-2810 · Enforcement rules and regulations
- 12-21-2820 · Regulations as to breaking packages, forms and kinds of…
- 12-21-2830 · Record required of gross receipts; record subject to…
- 12-21-2860 · Department authorized to conduct inspections
- 12-21-2870 · Cigarette stamps
- 12-21-2880 · Commodities bearing illegible or unsatisfactory business…
- 12-21-2890 · Confiscation and sale of vehicles transporting unstamped…
- 12-21-2900 · Proceedings against seized property deemed in rem
- 12-21-2910 · List and appraisal of certain confiscated goods
- 12-21-2920 · Notice of seizure
- 12-21-2930 · Claim of goods; delivery upon bond
- 12-21-2940 · Forfeiture and sale when no claim is interposed or bond…
- 12-21-2950 · Sales of goods worth less than one hundred dollars
- 12-21-2960 · Department may compromise confiscations or return goods…
- 12-21-2970 · Disposition of proceeds of sale of confiscated goods
- 12-21-2975 · Donation of certain confiscated goods to Department of…
- 12-21-2980 · Possession of unstamped cigarettes as prima facie evidence…
- 12-21-2990 · Right to demand court trial in certain cases; department…
- 12-21-3000 · Lien of judgment
- 12-21-3010 · Taxes and penalties deemed a debt; lien; priorities
- 12-21-3070 · Penalties for improper use, alteration or reuse of stamps,…
- 12-21-3080 · Penalty for interference with enforcement or refusal to…
- 12-21-3910 · Short title
- 12-21-3920 · Definitions
- 12-21-3925 · Bingo volunteers
- 12-21-3930 · Conditions under which bingo not considered lottery
- 12-21-3935 · Video poker play prohibited
- 12-21-3940 · License to conduct bingo
- 12-21-3950 · Promoter's license
- 12-21-3955 · Designation of member as promoter
- 12-21-3960 · Liability for taxes, interest, penalties and fines
- 12-21-3970 · Promoter's license required for each licensee
- 12-21-3980 · Transfer or other disposition of license
- 12-21-3990 · Manner of playing bingo
- 12-21-4000 · Procedures applicable to conduct of bingo
- 12-21-4005 · Operation of bingo games; scope