(A) If a person begins or continues to engage in a business taxed under this subchapter without payment of the required privilege license tax, the Tax Collector may use either of the following methods to collect the unpaid tax:
(1) The remedy of levy and sale or attachment and garnishment, in accordance with G.S. § 160A-207; or
(2) The remedy of levy and sale of real and personal property of the taxpayer in accordance with G.S. § 105-109(d).
(B) Any person who begins or continues to engage in a business taxed under this subchapter without payment of tax is liable for an additional tax of 5% of the original tax due for each 30 days or portion thereof that the tax is delinquent.
(1988 Code, § 12-26)