(A) If a person begins or continues to engage in a business taxed under this chapter without payment of the required privilege license tax, the Town Clerk 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; or
(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 such tax is liable for an additional tax of 10% of the original tax due for each 30 days or portion thereof that the tax is delinquent.
(Ord. passed 11-22-88)