While reviewing video of the Gamecocks' (No. 24 BCS, No. 23 AP) loss, Spurrier said Tuesday that it looked as if the Crimson Tide holder had put a small piece of white tape on the ground to spot PATs and field goals.
"I thought you just had to put it on the ground. But they had a little piece of white tape or something, and I looked at it on tape and I said, 'What's that little piece of white there?' Then after the guy kicked it he grabbed it and put it back in his pocket," Spurrier said.
SEC officials received a formal complaint from South Carolina officials Tuesday and are looking into the matter, league spokesman Charles Bloom said.
Alabama officials said its coaches have been reminded of the rule on placekicks.
Crimson Tide kicker Leigh Tiffin hit both extra points and field goals of 25 and 35 yards Saturday in the 20-6 victory. He also missed a 49-yarder. The senior is 9-of-11 on field goals and 21-of-23 on PATs this season.
Spurrier said he has no idea if what he thinks happened is legal.
"I've never seen that before," Spurrier said. "But I'm sure they've probably been doing it all year."
The NCAA football rulebook (Rule 6-3; Article 10; subsection d) says:
"Any device or material used to mark the spot of a scrimmage place kick or elevate the ball makes the kick illegal."
The penalty is "illegal kick" and is five yards from the previous spot.