(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) (1) In case of failure or refusal to file a return or pay the tax, pursuant to G.S. § 153A-156(f), the penalties and remedies that apply to local sales and use taxes under G.S. Ch. 105, Art. 5, apply to a tax levied under §§ 114.01 through 114.03. The Town Council, for good cause shown, may consider appeals and adjust any penalty or additional tax imposed hereunder.
(2) 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 shall, in addition to the penalties provided by law and herein, be guilty of a misdemeanor punishable as provided by law.
(Ord. passed 11-10-2008)