§ 32.99 PENALTY.
   The provisions with respect to remedies and penalties applicable to G.S. Chapter 105, Subchapter VIII (Local Government Sales and Use Tax), as contained in G.S. Chapter 105, Articles 5 and 9 thereof, shall be applicable in like manner to the tax authorized to be levied and collected under the ordinance, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the city may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.
(G.S. § 160A-215.1(f)) (1997 Code, § 32.99) (Ord. 2000-29, passed 10-10-2000)