(A) The Tax Collector may use any of the following methods to collect a deficiency:
(1) Criminal prosecution in accordance with § 110.999(A);
(2) Equitable relief in accordance with § 110.999(B);
(3) The remedies of levy and sale and attachment and garnishment, in accordance with G.S. § 160A-207; or
(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% each 30 days, imposed by G.S. § 105-109.
(1992 Code, § 110.69) (Ord. passed 5-13-1982)