(A) Any person who commences or continues to conduct a business taxed under this chapter without payment of the tax is liable for an additional tax of 5% every 30 days as imposed by North Carolina General Statutes.
(B) The County Attorney may use any of the following methods to collect a deficiency:
(1) Criminal prosecution in accordance with § 115.13(A);
(2) Equitable relief in accordance with § 115.13(B);
(3) The remedies of levy, sale, attachment and garnishment in accordance with G.S. Chapter 153A; or
(4) The remedies of levy and sale of real property of the licensee within the county in accordance with the provisions of the North Carolina General Statutes.
(C) The following shall be added to the additional tax described in division (A) of this section for costs related to the use of collection remedies described in divisions (B)(3) and (4) of this section: $50 for the processing of each levy, sale, attachment and garnishment, plus any actual attorney fees and court fees incurred in adjudicating these remedies.
(Ord. passed 6-19-2014)