The provisions with respect to penalties, interest and remedies applicable to G.S. Subchapter VIII (Local Government Sales and Use Tax) of Chapter 105, as contained in G.S. Article 5 and Article 9, Subchapter 1, Chapter 105 thereof, being G.S. §§ 105-164.1 et seq. and G.S. §§ 105-228.90 et seq., shall be applicable in like manner of the tax authorized to be levied and collected under this chapter, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the city may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.
(Code 2019, § 22-8)
Statutory reference:
For similar provisions, see G.S. § 160A-215.1(f)