§ 110.072 COLLECTION OF DEFICIENCY.
   (A)   The Collector of Revenue may use any of the following methods to collect a deficiency in the tax due under this subchapter:
      (1)   Criminal prosecution in accordance with § 110.073(A);
      (2)   Equitable relief in accordance with § 110.073(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 subchapter without payment of the tax is liable for the additional tax of 5% every 30 days as imposed by G.S. § 105-109.
(1995 Code, § 14-53) (Ord. passed 5-30-1995)