§ 31.99  PENALTY.
   Any person who fails or refuses to register short term rental property with the town Tax Administrator shall pay a penalty of $10 for each day's omission. In addition to this penalty, all such applicable penalties and remedies as set forth in G.S. Ch. 105 and § 11.01 of this Code shall apply.
(Res. 2018-02, passed 3-13-2018)