(A) If a person begins or continues to engage in a business taxed under this chapter without payment of the required beer and wine privilege license tax, the tax collector may use either of the following methods to collect the unpaid tax:
(1) The remedy of levy and sale or attachment and garnishment, in accordance with G.S. § 160A-207;
(2) The remedy of levy and sale of real and personal property of the taxpayer in accordance with G.S. § 105-109(d).
(B) Any person who begins or continues to engage in a business taxed under this chapter without payment of the tax is liable for an additional tax of 5% of the original tax due for each 30 days or portion thereof that the tax is delinquent.
(OC, § 2-4-25) (Am. Ord. 2018-12, passed 8-14-18)