(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 Finance Officer 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).
(3) Criminal or civil penalties in accordance with this chapter.
(B) A written notice of deficiency shall be provide to the licensee, stating:
(1) The amount of tax due;
(2) The amount paid to date;
(3) The balance owed;
(4) The manner and time period in which the person may respond to the notice of deficiency; and
(5) The consequences if the licensee fails to respond as specified.
(C) 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 5% of the original tax due for each 30 days or portion thereof that the tax is delinquent.
(1985 Code, § 110.15) (Ord. 2008-61, passed 6-11-2008)