The provisions with respect to remedies and penalties applicable to Subchapter VIII (Local Government Sales and Use Tax, being G.S. §§ 159-7 et seq.) of G.S. Ch. 105, as contained in G.S. Ch. 105, Subchapter 1, Art. 5 and 9 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 Town Board of Commissioners may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.
(G.S. § 160A-215.1(f)) (Ord. passed 7-11-2000) Penalty, see § 10.99