The Moore County Tax Collector shall design, prepare, print and make available to all taxpayers operating within the municipal boundaries of the Town forms and instructions for filing returns to insure a full collection of and an accounting for taxes due. The failure of any taxpayer to obtain or receive forms shall not relieve the taxpayer from the payment of the tax at the time and in the manner provided.
(1989 Code, § 119.06) (Ord. 876, passed 6-13-2000)