The Tax Collector may use any of the following methods to collect a deficiency:
(A) Criminal prosecution in accordance with § 110.99(A) of this chapter;
(B) Equitable relief in accordance with § 110.99(B) of this chapter;
(C) The remedies of levy and sale and attachment and garnishment in accordance with G.S. § 160A-207; or
(D) The remedies of levy and sale of real and personal property of the taxpayer within the town in accordance with the provisions of G.S. Ch. 105.
(Prior Code, § 110.66)