§ 115.10  PENALTIES, INTEREST AND REMEDIES.
   (A)   The provisions with respect to penalties, interest and remedies applicable to G.S. Ch. 105, Subch. VIII (Local Government Sales and Use Tax), as contained in G.S. Ch. 105, Art. 5 and 9, Subch. I, and the provisions applicable to remedies provided by the Machinery Act (G.S. Ch. 105, Subch. II), shall be applicable in like manner to the tax levied and collected under this subchapter, to the extent that the same are not inconsistent with the provisions hereof.
   (B)   Without limiting the foregoing, and subject to any changes in the General Statutes with respect to penalties, interest and remedies, the following shall be applicable with respect to the levy and collection of the taxes imposed herein.
      (1)   Any taxpayer who fails to file a return on the date it is due, determined with regard to any extension of time for filing, shall pay a penalty equal to 5% of the amount of the tax if the failure to file is for not more than one month, with an additional 5% for each additional month, or fraction thereof, during which the failure continues, not exceeding 25% in the aggregate, or $5, whichever is greater.
      (2)   Any taxpayer who fails to pay the tax levied herein when due, without intent to evade the tax, shall pay a penalty equal to 10% of the tax, except the penalty shall in no event be less than $5.
      (3)   Taxes shall be payable at par or face amount if paid on or before the filing date as set forth in § 115.05 of this chapter. Taxes paid after the filing date will be delinquent and shall be subject to interest charges. Interest shall accrue at the rate of 3/4% a month or fraction thereof until the principal amount of the taxes, the accrued interest and any penalties are paid.
      (4)   When the bank upon which any uncertified check tendered to the Tax Administrator in payment of taxes, penalties or interest returns the check because of insufficient funds or the non- existence of an account of the drawer, the Tax Administrator shall assess a penalty equal to 10% of the check, subject to a minimum of $1 and a maximum of $1,000.
      (5)   Any taxpayer who willfully attempts, or any person who aids or abets any taxpayer to attempt in any manner to evade or defeat a tax imposed herein or its payment, shall, in addition to other penalties provided by law, be guilty of a Class II felony.
      (6)   Any taxpayer required to collect, withhold, account for and pay over any tax who willfully fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a Class I misdemeanor.
      (7)   Any taxpayer required to pay any tax, to make a return, to keep any records, or to supply any information, who willfully fails to pay the tax, make the return, keep the records, or supply the information, at the time or times as required by law, or rules issued pursuant thereto, shall, in addition to other penalties by law, be guilty of a Class I misdemeanor.
      (8)   If a corporation or a limited liability company fails to file any return or pay the tax required for 90 days after it is due, the Tax Administrator shall inform the Secretary of State of this failure pursuant to the provisions of G.S. Ch. 105, § 230.
      (9)   The Tax Administrator shall have the rights of attachment and garnishment as set forth in G.S. Ch. 105, §§ 242 or 368, in enforcing the collection of taxes imposed herein, and any other remedies authorized by law.
(Ord. passed 2-19-2001)