A wholesale druggist may lawfully sell, in wholesale quantities only, pure alcohol for medical purposes only or grain alcohol to be used by chemists or bacteriologists actually engaged in scientific work to retail druggists and to public or charitable hospitals or to medical or pharmaceutical colleges. A wholesale druggist must at the end of each month in which one of these sales has been made file with the clerk of the court of the county in which he does business a statement in writing under oath giving the name of the purchaser, the price paid, the date of sale, and the quantity and character of the alcohol sold. If the wholesale druggist making the sale is not a resident of this State, the statement must be filed in the office of the clerk of the court of the county in which the purchaser resides.
S.C. Code § 61-10-10