The provisions with respect to remedies and penalties applicable to subchapter VIII (Local Government Sales and Use Tax) of G.S. ch. 105, as contained in art. 5 and art. 9, subch. 1, ch. 105 thereof; shall be applicable in like manner to the tax authorized to be levied and collected under this article, to the extent that the same are not inconsistent with the provisions hereof. The Governing Body of the Town of Surf City may exercise any power the Secretary of Revenue may exercise in collecting sales and use taxes. (G.S. 160A-215.1(f)).