(A) It shall be unlawful for any person or his or her agent to engage in a business within the town upon which a privilege license tax is imposed by this chapter, without having paid the license tax and obtaining the license.
(B) Effective July 1, 2012, a violation of this § 110.40 by any person, firm or corporation shall subject the offender to a fine of not more than $50. Each day of engaging in business in violation of this § 110.40 constitutes a separate offense. Pursuant to G.S. § 160A-175, the criminal penally for a violation of this § 110.40 as set out in G.S. § 14-4 is hereby removed. Civil penalties may be recovered by the town in a civil action in the nature of the debt. Additionally, the town may seek an injunction against any person engaging in business in violation of this section.
(C) Payment or relief of penalty for operation without a license is an offense onto itself and such payment or relief does not relieve a person, firm or corporation of liability for license tax or other taxes imposed under this chapter or the remedies and penalties associated with failure to pay or late payment of such taxes.
(Ord. 2008-61, passed 6-11-2008; Ord. 2013-04, passed 7-18-2012)