Section 2-4042 Collection of deficiency.

   (a)   The Tax Collector may use any of the following methods to collect a deficiency:

   (1)   Criminal prosecution in accordance with Section 2-4043(a);

   (2)   Equitable relief in accordance with Section 2-4043(b); or

   (3)   The remedies of levy, sale, attachment and garnishment in accordance with G.S. 160A-207.

   (b)   Any person who continues to conduct a business taxed under this article without payment of the tax is liable for the additional tax of 5% every 30 days as imposed by G.S. 105-109.

(Ord. of 6/25/02)