(A) The tax collector may use any of the following methods to collect tax deficiency:
(2003 Code, § 15-222.1)
(1) Criminal prosecution in accordance with § 110.48(A);
(2003 Code, § 15-222.2)
(2) Equitable relief in accordance with § 110.48(B);
(2003 Code, § 15-222.3)
(3) The remedies of levy, sale, attachment, and garnishment accordance with G.S. § 160A-207; or
(2003 Code, § 15-222.4)
(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 chapter without payment of the tax is liable for the additional tax of 5% every 30 days as imposed by G.S. § 105-109.
(2003 Code, § 15-222.5)