(A) Any person who violates any provision of this chapter shall be punished as provided by G.S. § 105-236.
(B) A person, firm, corporation, or association who fails or refuses to file the return required by § 113.01 shall pay a penalty of $10 for each day’s omission. In case of failure or refusal to file the return or pay the tax for a period of 30 days after the time required for filing the return or for paying the tax, there shall be an additional tax, as a penalty, of 5% of the tax due in addition to any other penalty, with an additional tax of 5% for each additional month or fraction thereof until the tax is paid. The Board of Commissioners may, for good cause shown, compromise or forgive the additional tax penalties imposed by this division (B). Any person who willfully attempts in any manner to evade a tax imposed under § 113.01 or who willfully fails to pay the tax or make and file a return shall, in addition to all other penalties provided by law, shall be punished by a fine not to exceed $1,000, imprisonment not to exceed six months, or both.
(C) (1) Failure to file. In case of failure or refusal to file a return or pay the tax imposed under § 113.02 for a period of 30 days after the time required for filing the return or paying the tax, there shall be an additional tax, as a penalty, of 5% of the tax due, with an additional tax of 5% for each additional month or fraction thereof until the tax is paid. The County Board of Commissioners for good cause shown, may compromise or forgive any penalty or additional tax imposed under § 113.02.
(2) Misdemeanor for willful violation. Any person, firm, corporation, or association who willfully attempts in any manner to evade a tax imposed by § 113.02 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.
(D) Further, a violation of the above section of this code shall be a violation of G.S. § 14-4 and such violation shall be classified as a Class 3 misdemeanor with a maximum fine of up to $450, except that any violations of §§ 150.999, 154.99, 155.999, and 156.999 shall not be a violation of G.S. § 14-4 and shall not be considered a misdemeanor.
(1996 Code, § 30.99) (Ord. passed 10-1-1990; Ord. passed 6-19-2000; Ord. passed 8-4-2014)