§ 14-208. Penalties and remedies.

The provisions with respect to remedies and penalties applicable to G.S. ch. 105, subch. VIII (Local Government Sales and Use Tax), as contained in Article 5 and Article 9, Subchapter 1, Chapter 105 thereof, shall be applicable in like manner to the tax authorized to be levied and collected under this article, to the extent that the same are not inconsistent with the provisions hereof. The governing body of the county may exercise any power the secretary of revenue may exercise in collecting sales and use taxes.

Without limiting the foregoing, and subject to any changes in the General Statutes with respect to penalties, interest and remedies, the following shall be applicable with respect to the levy and collection of the taxes imposed in this article:

(1)

Any taxpayer who fails to file a return on the date it is due, determined with regard to any extension of time for filing, shall pay a penalty equal to five percent of the amount of the tax if the failure to file is for not more than one month, with an additional five percent for each additional month, or fraction thereof, during which the failure continues, not exceeding 25 percent in the aggregate, or $5.00, whichever is greater.

(2)

Any taxpayer who fails to pay the tax levied herein when due, without intent to evade the tax, shall pay a penalty equal to ten percent of the tax, except that the penalty shall in no event be less than $5.00.

(Ord. of 2-5-2001)