(A) If a person begins or continues to engage in a business taxed under this chapter without payment of the required privilege license tax, the Town Administrator 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 chapter without payment of the 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.
(1987 Code, § 2-4-25)