(a) The enforcement of the tax will be governed by G.S. Chapter 105 Article 9. Included in this section is G.S. 105-236, which establishes penalties. The penalty for failure to file a return when due is 5% of the tax if the delay is not more than one month plus 5% for each additional month not to exceed 25% of the tax or $5, whichever is greater (G.S. 105-236(3)). The penalty for failure to pay a tax when due is 10% with a minimum of $5 (G.S. 105-237). The reason for the reduction or waiver must be stated in the minutes. Interest shall be calculated by the Machinery Act rate of 0.75% a month or 9% a year, for each month the tax is delinquent.
(b) Any person, firm, corporation or association who willfully attempts in any manner to evade a tax imposed herein or who willfully fails to pay the tax or make and file a return shall, in addition to the penalties provided by law and herein, be guilty of a misdemeanor punishable as provided by law.
(Ord. of 11/5/01)