(A) A violation of § 110.03 constitutes a misdemeanor punishable as provided in G.S. § 14-4. Payment of a fine imposed in criminal proceedings pursuant to this section does not relieve a person of his or her liability for taxes imposed under this chapter.
(B) A violation of §§ 110.03 above or 112.02 below shall subject the offender to a civil penalty of $10. If the offender does not pay the penalty within 10 days after he or she has been cited for a violation, the town may attempt to recover the penalty by filing a civil action in the nature of debt. Payment of this civil penalty does not relieve a person of his or her liability for taxes imposed under this chapter.
(C) The town may seek appropriate equitable relief from a court of competent jurisdiction to prevent or re-dress violations of this chapter.
(E) This chapter may be enforced by any one, all or a combination of the remedies authorized and prescribed by this section.
(1981 Code, § 8-34)