South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-49-930 — Removal of or interference with seized property

Any person who shall remove, secrete, destroy or otherwise injure such personal property or molest, disturb or interfere with the tax collector's possession of such personal property shall be held liable as for a conversion and be guilty of disposing of property under a lien.

Last amended: 1962 Code SECTION 65-2823; 1952 Code SECTION 65-2823; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 47, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 47, amended the section by removing the sheriff from tax sale collection process.

Source: official text