§ 8-31. Collection of deficiency.

(a)

The tax collector may use any of the following methods to collect a deficiency:

(1)

Criminal prosecution in accordance with subsection 8-32(a);

(2)

Equitable relief in accordance with subsection 8-32(b);

(3)

The remedies of levy and sale and attachment and garnishment, in accordance with G.S. 160A-207;

(4)

The remedies of levy and sale of real and personal property of the taxpayer within the county in accordance with the provisions of G.S. 105-109.

(b)

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

(Ord. of 5-21-79, § 31)