(A) The City Finance Officer may use any of the following methods to collect a deficiency:
(1) Criminal prosecution in accordance with § 30.999(C)(1) of this subchapter;
(2) Equitable relief in accordance with § 30.999(C)(2) of this subchapter;
(3) The remedies of levy, sale, attachment and garnishment in accordance with G.S. § 160A-207; and/or
(4) 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 subchapter 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 6-15-2004) Penalty, see § 30.999