§ 10-241. Enforcement and collection of deficiency.  


Latest version.
  • The revenue collector may use any of the following methods to collect a privilege license tax deficiency:

    Criminal prosecution in accordance with section 1-7;

    Equitable relief—The town may seek an injunction against any person who conducts a business in violation of Article I, VII or VIII of this chapter.

    The remedies of levy, sale, attachment and garnishment in accordance with G.S. 160A-207; or (4) The remedies of levy and sale of real and personal property of the taxpayer within the town in accordance with the provisions of G.S. 105-109.

    Any person who commences or continues to conduct a business taxed under this article without payment of the tax is liable for the additional tax of five percent every 30 days as imposed by G.S. 105-109.

(Ord. No. 2001-4-09/O-5, § III)