§ 110.41 NOTICE AND COLLECTION OF DEFICIENCY.
   (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)