(A) Criminal remedies. Conducting business within the town without having paid the privilege license tax imposed, or without a valid license issued pursuant to this subchapter, or without posting a license pursuant to § 110.069, is a misdemeanor punishable as provided in § 10.99. Payment of a fine imposed in criminal proceedings pursuant to this section does not relieve a person who has liability for taxes imposed under this subchapter.
(B) Equitable remedies. In addition to the criminal remedies set forth above, pursuant to G.S. § 160A-175(d), the town may seek an injunction against any person conducting a business in violation of this subchapter.
(C) Garnishment and levy remedies. The Collector of Revenue may set forth the sale of tangible personal property (levy) or attach wages, rents, bank deposits and other compensation (garnish) to eliminate any delinquent license tax in accordance with G.S. § 105-368 and G.S. § 160A-207.
(1995 Code, § 14-54) (Ord. passed 5-30-1995)