(A) The tax collector may use any of the following methods to collect a deficiency:
(1) Criminal prosecution in accordance with § 110.57(A);
(2) Equitable relief in accordance with § 110.57(B); or
(3) The remedies of levy, sale, attachment and garnishment in accordance with G.S. § 160A-207.
(B) Any person who continues to conduct a business taxed under this chapter without payment of the tax is liable for the additional tax of 5% every 30 days as imposed by G.S. § 105-109.
(Ord. 2012-1, passed 4-2-2012)