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(A) The Tax Collector may use any of the following methods to collect a deficiency:
(1) Criminal prosecution in accordance with § 112.99(A) below;
(2) Civil penalties in accordance with § 112.99(B) below;
(3) Equitable relief in accordance with § 112.99(C) below;
(4) The remedies of levy and sale and attachment and garnishment in accordance with G.S. § 160A-207; or
(5) The remedies of levy and sale of real and personal property of the taxpayer within the city in accordance with the provisions of G.S. § 105-109.
(B) Any person who commences or continues to conduct a business taxed under this chapter without payment of the tax is liable for the additional tax of 5% each 30 days imposed by G.S. § 105-109.
(1981 Code, § 8-32)