(a) If a person begins or continues to engage in a business taxed under this article without payment of the required privilege license tax, the Town Clerk may use either of the following methods to collect the unpaid tax:
(1) The remedy of levy and sale or attachment and garnishment, in accordance with G.S. § 160A-207; or
(2) The remedy of levy and sale of real and personal property of the taxpayer in accordance with G.S. § 105-109(d).
(b) Any person who begins or continues to engage in a business taxed under this article without payment of such tax is liable for an additional tax of 5% of the original tax due for each 30 days or portion thereof that the tax is delinquent.
(c) The payment of any penalty or unpaid tax under the provisions of this section shall not bar or otherwise preclude the imposition of a fine or imprisonment for the violation of this article.
(Ord. passed 3-15-1990)