The provisions with respect to remedies and penalties applicable to G.S. Ch. 105, Subch. VIII (Local Government Sales and Use Tax), as contained in G.S. Ch. 105, Art. 5 and Art. 9, Subchapter 1 thereof, shall be applicable in like manner to the tax authorized to be levied and collected under this chapter, to the extent that the same are not inconsistent with the provisions hereof. The City Council may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.
(G.S. § 160A-215.1(f)) (Ord. 00-27, passed 6-27-2000)