The provisions (with respect to remedies and penalties applicable to G.S. Chapter 105, as contained in G.S. Chapter 105, Article 5, Subchapter VIII, and G.S. Chapter 105, Article 9, Subchapter I, thereof) shall be applicable in like manner to the tax authorized to be levied and collected under this subchapter, 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)) (Ord. passed 6-13-2000)
Statutory reference:
Related provisions, see G.S. Chapter 105; G.S. Chapter 105, Article 5, Subchapter VIII; and G.S. Chapter 105, Article 9, Subchapter I