§ 110.28  COLLECTION OF UNPAID TAX.
   (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 attach- ment 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 the 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.
('75 Code, § 10.15) (Ord. 77-09, passed 6-13-77)