§ 112.07  COLLECTION OF DEFICIENCY.
   (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)