§ 111.069 COLLECTION OF DEFICIENCY.

   (A)   The Tax Collector may use any of the following methods to collect a deficiency:

      (1)   Criminal prosecution in accordance with § 111.070(A);

      (2)   Equitable relief in accordance with § 111.070(B);

      (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 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 additional tax of 5% every 30 days as imposed by state law.

(Prior Code, § 16-60)