§ 111.69 COLLECTION OF DEFICIENCY.

   (A)   The tax collector may use any of the following methods to collect a deficiency:

      (1)   Criminal prosecution in accordance with § 111.99(A);

      (2)   Equitable relief in accordance with § 111.99(B); or

      (3)   The remedies of levy, sale, attachment and garnishment in accordance with G.S. § 160A-207.

   (B)   Any person who commences or continues to conduct a business taxed under this chapter without payment of the tax is liable for the additional tax of 5% of the amount of the license every 30 days for a maximum of 25% of initial tax due with a minimum penalty of $5 as imposed by G.S. § 105-236(2).

(Ord. O-2012-51, eff. 4-12-2012)  Penalty, see § 111.99