The provisions with respect to remedies and penalties applicable to Subchapter VIII (Local Government Sales and Use Tax) of G.S. Chapter 105, as contained in Article 5 and Article 9, Subchapter 1, Chapter 105 thereof, shall be applicable in like manner to the tax authorized to be levied and collected under this chapter, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the Town of Southern Pines may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes.
(1989 Code, § 119.99) (G.S. § 160A-215.1(f)) (Ord. 876, passed 6-13-2000)