(A)   The Tax Collector may use any of the following methods to collect a deficiency:
      (1)   Criminal prosecution in accordance with § 110.49(A);
      (2)   Equitable relief in accordance with § 110.49(B);
      (3)   The remedies of levy, sale, attachment and garnishment in accordance with G.S. § 160A-207; or
      (4)   The remedies of levy and sale of real and personal property of the taxpayer within the town 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% every 30 days as imposed by G.S. § 105-109.
(Ord. passed 7-10-1990)