Where did you see/here a reference to a "s.M.G. 12/61"? Maybe if you can put the reference in context, we can help you figure it out. If you found the reference/citation in a written work, perhaps you can post a photo of the reference in question?
Relief appears to be MG08. The 12/61 must have been taken from stampings on the gun. Having seen many unit markings and non-factory markings etc on Mg08s, I can't identify this number. It is not representative of period markings on the guns.
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