Created SC1104 (markdown)

SC1104.md

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+## Use #!, not just !, for the shebang.
+
+### Problematic code:
+
+```sh
+!/bin/sh
+echo "Hello"
+```
+
+### Correct code:
+
+```sh
+#!/bin/sh
+echo "Hello"
+```
+
+### Rationale:
+
+You appear to be specifying an interpreter in a shebang, but it's missing the hash part. The shebang must always start with `#!`. 
+
+Even the name "shebang" itself comes from "hash" (`#`) + "bang" (`!`). 
+
+### Exceptions:
+
+None.