(A) The provisions of S.C. Code §§ 56-3-110 et seq., as amended, require every motor vehicle, trailer, semitrailer, pole trailer and special mobile equipment vehicle to be registered with the state and be licensed by the state and a license tag displayed thereon. Such article requires that before such vehicle shall be registered and licensed by the State Highway Department, all county and municipal taxes legally due by the applicant on the vehicle concerned shall have been paid and that the applicant not be delinquent in the payment of any motor vehicle taxes, and in addition the owner of the vehicle seeking to have same licensed is required to furnish to the State Highway Department a statement signed by the County Treasurer of the county of his residence that there are no personal property taxes due and unpaid on such vehicle. Such article further makes it unlawful for any person to use the Treasurer's statement to obtain motor vehicle license plates unless all municipal personal property taxes due in the county of his residence on such vehicle now or previously owned by the applicant have been paid.
(B) Pursuant to and under the article of the 1976 South Carolina Code, as amended, referred to in division (A) of this section, the city, by this section, declares that it shall be unlawful for any resident of the city who owes personal property taxes to the city on such motor vehicle as above described to knowingly or willfully obtain a license plate for his vehicle from the State Highway Department in an attempt to evade the payment of personal property taxes on such vehicle due and owing to the city.
(C) Any resident of the city who uses a statement signed by the County Treasurer to obtain his license tag from the State Highway Department when personal property taxes are owing to the city on such motor vehicle shall be presumed to have knowingly or willfully obtained his license plate in an attempt to evade the payment of taxes due by him to the city on such motor vehicle.
('90 Code, § 11-4) (Ord. passed 6-12-72)