<div class="chunk-title">PART I - SESSION LAWS<sup>[1]</sup></div>
<div class="chunk-content"><p class="runin">
            Of the North Carolina General Assembly
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1959 SESSION
            
         </p><p class="bc0">
            CHAPTER 922
            
         </p><p class="bc0">
            HOUSE BILL 1077
            
         </p><p class="p0">
            AN ACT TO AUTHORIZE BURKE COUNTY AND THE MUNICIPALITIES THEREIN TO EXPEND FUNDS SO
            AS TO EXTEND CERTAIN WATER, SEWER, AND ELECTRICAL FACILITIES TO INDUSTRIAL SITE AREAS.
            
         </p><p class="p0">
            The General Assembly of North Carolina do enact:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            The governing body of any incorporated town in Burke County is hereby authorized,
            in its discretion, to extend water, sewer, and electrical facilities to industrial
            site areas outside the corporate limits when, in the opinion of any such governing
            body, it appears probable that such area is likely to be included within the corporate
            limits at some future time, and to expend funds therefor.
            
         </p><p class="p0">
            The Board of County Commissioners of <span class="bold">Burke County</span> and the governing body of any incorporated town in Burke County are authorized to
            enter into contracts providing for sharing or distribution of the cost of the extension
            of the above referred to facilities, or to provide for reimbursement or partial reimbursement
            by the county of expenses incurred by an incorporated town. The board of county commissioners
            is authorized to expend funds for the above referred to purpose.
            
         </p><p class="p0">
            Neither the board of county commissioners nor the governing body of an incorporated
            town shall expend any ad valorem tax funds or levy any ad valorem taxes for the purposes
            of this Act, unless the same is approved at an election thereon in the governmental
            unit proposing to levy ad valorem taxes therefor, which election shall be called and
            conducted as nearly as possible in conformity with the procedure set forth in Sections
            153-92 through 153-100 of the General Statutes when a county election is required
            and G.S. 160-387 when a municipal election is required.
            
         </p><p class="b0">
            <span class="bold">Sec. 2</span>
            
         </p><p class="p0">
            This Act shall apply only to Burke County and the incorporated towns therein.
            
         </p><p class="b0">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            All laws and clauses of laws in conflict with this Act are hereby repealed.
            
         </p><p class="b0">
            <span class="bold">Sec. 4.</span>
            
         </p><p class="p0">
            This Act shall be in full force and effect on and after its ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 11th day of June,
            1959.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1959 SESSION
            
         </p><p class="bc0">
            CHAPTER 1213
            
         </p><p class="bc0">
            HOUSE BILL 804
            
         </p><p class="p0">
            AN ACT TO AMEND G.S. 153-9 SO AS TO AUTHORIZE THE COUNTY COMMISSIONERS IN SEVERAL
            NAMED COUNTIES TO ASSIST FINANCIALLY THE SOIL CONSERVATION SERVICES.
            
         </p><p class="p0">
            The General Assembly of North Carolina do enact:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            G.S. 153-9 is amended by adding a new paragraph immediately following subsection 35
            thereof, to be designated as subsection 35Â½ and to read as follows:
            
            <p class="b1">
               "To Promote Farm Soil Conservation Work. To cooperate with the State and national
               soil conservation services, agencies or districts to promote soil conservation work,
               and to appropriate from non-tax revenues such sums as they may deem advisable for
               this purpose."
               
            </p>
            
         <p class="b1">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            This Act shall apply only to the following Counties: Alamance, Alexander, Anson, Ashe,
            Beaufort, Bladen, Brunswick, Burke, Cabarrus, Camden, Caswell, Chatham, Chowan, Clay,
            Cleveland, Columbus, Craven, Cumberland, Dare, Davidson, Duplin, Edgecombe, Franklin,
            Gaston, Gates, Greene, Halifax, Haywood, Henderson, Hertford, Hoke, Hyde, Iredell,
            Johnston, Jones, Lee, Lenoir, Macon, Mitchell, Madison, Nash, Northampton, Onslow,
            Orange, Pamlico, Pasquotank, Pender, Perquimans, Person, Pitt, Randolph, Richmond,
            Rowan, Sampson, Stanly, Surry, Swain, Transylvania, Union, Vance, Wake, Warren, Wayne,
            and Yadkin.
            
         </p><p class="b0">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            All laws and clauses of laws in conflict with this Act are hereby repealed.
            
         </p><p class="b0">
            <span class="bold">Sec. 4.</span>
            
         </p><p class="p0">
            This Act shall be in full force and effect from and after its ratification.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1961 SESSION
            
         </p><p class="bc0">
            CHAPTER 1016
            
         </p><p class="bc0">
            HOUSE BILL 1052
            
         </p><p class="p0">
            AN ACT AUTHORIZING THE ESTABLISHMENT OF GLEN ALPINE GRADED DISTRICT IN <span class="bold">BURKE COUNTY</span> AS A RECREATION DISTRICT AND THE <span class="bold">LEVYING OF A RECREATION SYSTEM TAX</span>.
            
         </p><p class="p0">
            The General Assembly of North Carolina do enact:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            That area in Burke County known and described as the Glen Alpine Graded School District
            is hereby designated as the Glen Alpine Graded School Recreation District of Burke
            County for the purpose of carrying out the provisions of this Act. A petition signed
            by at least fifteen per cent (15%) of the resident freeholders living within this
            area and registered to vote in the Glen Alpine Graded School District elections may
            be filed with the Board of County Commissioners of Burke County requesting it to do
            the following:
            
            <p class="b1">
               Levy any annual tax of not more than ten cents (10Â¢) on each one hundred dollars ($100.00)
               of assessed valuation of the taxable property within the district for the purpose
               of providing, conducting and maintaining a supervised recreation system in said district.
               
            </p>
            
            <p class="b1">
               When the petition is filed, the board of county commissioners shall cause notice to
               be given by posting at the courthouse door, and at three public places in such proposed
               recreation district, and by three weekly publications in a newspaper circulating in
               such proposed recreation district, that on a date named in such notice, which shall
               not be earlier than twenty days after the first posting and publication of such notice,
               it will hold a public hearing at a designated place within the proposed recreation
               district, upon the question or questions petitioned for and set forth in such notice,
               and that any taxpayer or other interested person may appear and be heard at the time
               and place set forth in such notice. At the time and place stated in such notice the
               board shall hear all interested persons and may adjourn the hearing from time to time.
               
            </p>
            
            <p class="b1">
               When the petition is filed, it shall be the duty of the board of county commissioners
               to cause the question petitioned for to be submitted to the voters at a special election
               to be held in the district within one hundred twenty (120) days from the date of filing.
               The cost of holding said election shall be paid by the Town of Glen Alpine.
               
            </p>
            
         <p class="b1">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            If said election is held pursuant to a petition requesting the levy of a tax for recreation
            purposes, the form of the question, stated on the ballot, shall be substantially the
            words: "For District Recreation Tax" and "Against District Recreation Tax." Such affirmative
            and negative forms shall be printed upon one ballot, containing squares opposite the
            affirmative and negative forms, on one of which squares the voter may make a cross
            (X) mark.
            
         </p><p class="b0">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            If a majority of the qualified voters, voting at said election, shall vote "For District
            Recreation Tax," then the board of county commissioners is authorized and directed,
            on the basis of a budget submitted to the board by the Recreation District Commission,
            to levy and collect a tax in said district in such amounts as it may deem necessary,
            not exceeding ten cents (10Â¢) on the one hundred dollar ($100.00) valuation of property
            in said district from year to year. At least once a month, the tax collector of the
            county shall deposit the proceeds of such tax in a bank designated by the Recreation
            District Commission. The officer or officers having charge or custody of the funds
            of the district shall require said bank to furnish security for the protection of
            such deposits as provided for in Section 159-28. Withdrawals from such account shall
            be made by vouchers signed by the chairman and the treasurer of the Recreation District
            Commission for the purposes of establishing and conducting of a system of supervised
            recreation for such district; the acquisition and improvement of any lands, buildings,
            or equipment; the construction, operation, equipping and maintaining of parks, playgrounds,
            recreation centers and recreation facilities, and all buildings and structures necessary
            or useful in connection therewith.
            
         </p><p class="b0">
            <span class="bold">Sec. 4.</span>
            
         </p><p class="p0">
            If a majority of the qualified voters voting at any special election provided for
            in this Act shall vote in the affirmative, then said Glen Alpine Graded School Recreation
            District of Burke County shall be in existence, have legal status and be a legal entity
            and shall be subject to all the legal powers, duties and obligations and shall exercise
            all of the authority given or conferred by this Act, and the appointing authorities
            named in this Act shall proceed to appoint a commission to act as the governing authority
            of said recreation district in accordance with the provisions of Section 5 of this
            Act. The said commission may pass a resolution, fixing or designating its title or
            name to be used in the administration of all of its affairs and business.
            
         </p><p class="b0">
            <span class="bold">Sec. 5.</span>
            
         </p><p class="p0">
            The commission shall consist of five members. Two of the members shall be appointed
            by the governing body of the Town of Glen Alpine, two members shall be appointed by
            the Board of Commissioners of Burke County and the remaining member shall be appointed
            by the Glen Alpine District School Board. At least two of the members shall serve
            for a term of one year, at least two of the members for a term of two years and the
            remaining member for a term of three years. The board of county commissioners shall
            designate the original terms of the members. Upon the expiration of their original
            terms of office, each succeeding term shall be for three years and until their successors
            are appointed and qualify for office. Vacancies on the commission shall be filled
            for the unexpired term by appointment of the governing body of the town or the school
            district which made the original appointment. The members shall serve without compensation.
            The Recreation Commission at its first meeting shall appoint a chairman, a treasurer,
            and such other officers as may be deemed proper for the conduct of its business and
            shall adopt rules and regulations to govern its procedures, and may adopt rules and
            regulations from time to time for the purpose of governing the use of parks, playgrounds,
            recreation centers and recreation facilities. The treasurer shall be required to furnish
            bond in some surety company authorized to do business in North Carolina, in an amount
            to be fixed by the Recreation District Commission, which bond shall be approved by
            the Recreation District Commission and shall be conditioned upon the true accounting
            for all funds which may come into his hands as such treasurer.
            
         </p><p class="b0">
            <span class="bold">Sec. 6.</span>
            
         </p><p class="p0">
            The board of commissioners of the county shall order the County Board of Elections
            to conduct the election so called as provided in Section 1, which said board of elections
            shall provide one or more polling places in said district, shall provide for a registrar
            or registrars and judges of election at said voting places, shall cause to be prepared
            the necessary ballots for voting at said election, shall fix the time and place for
            holding the same, and shall conduct said election in every respect according to the
            provisions of the laws governing general elections so far as they may be applicable.
            The costs of holding the election shall be paid by the county and the Town of Glen
            Alpine in equal proportions.
            
         </p><p class="b0">
            <span class="bold">Sec. 7.</span>
            
         </p><p class="p0">
            At the close of the polls in any election provided for in this Act, the election officers
            shall count the votes and make returns thereof to the County Board of Elections which
            board shall, as soon as practicable after the election, judicially pass upon the returns
            and judicially determine and declare the results of such election. The returns shall
            be made in duplicate, one copy of which shall be delivered to the County Board of
            Elections and the other filed with the Clerk of the Superior Court of the county in
            which the Recreation District is situated. The County Board of Elections shall prepare
            a statement showing the number of votes cast for and against the bonds, and declaring
            the result of the election, which statement shall be signed by the chairman of the
            board and attested by the clerk, who shall transmit it to the board of county commissioners
            who shall record it in the minutes of the board and file the original in his office
            and publish it once in a newspaper published or circulating in such district.
            
         </p><p class="b0">
            <span class="bold">Sec. 8.</span>
            
         </p><p class="p0">
            No right of action or defense founded upon the invalidity of such election or the
            invalidity of any proceedings or steps taken in the creation of such district shall
            be asserted nor shall the validity of such election or the validity of the creation
            of such district be open to question in any court upon any ground whatever, except
            in an action or proceeding commenced within thirty (30) days after the publication
            of such statement of results as provided in the preceding Section.
            
         </p><p class="b0">
            <span class="bold">Sec. 9.</span>
            
         </p><p class="p0">
            This Act shall apply only to Burke County.
            
         </p><p class="b0">
            <span class="bold">
               <a href="" data-chunk-id="PTIICOOR_CH10BUBURE" class="section-link" data-product-id="14529">Sec. 10</a>
               </span>
            
         </p><p class="p0">
            All laws and clauses of laws in conflict with the provisions of this Act are hereby
            repealed.
            
         </p><p class="b0">
            <span class="bold">Sec. 11.</span>
            
         </p><p class="p0">
            This Act shall be in full force and effect from and after its ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 17th day of June,
            1961.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1963 SESSION
            
         </p><p class="bc0">
            CHAPTER 912
            
         </p><p class="bc0">
            HOUSE BILL 497
            
         </p><p class="p0">
            AN ACT TO <span class="bold">PROHIBIT DISCHARGE OF RAW SEWAGE, GARBAGE OR REFUSE IN THE WATERS OF LAKE JAMES IN
               BURKE</span> AND MCDOWELL COUNTIES, AND TO PROMOTE PUBLIC HEALTH BY REGULATING SEWAGE DISPOSAL
            ON AND NEAR THE WATERS OF LAKE JAMES IN SAID COUNTIES.
            
         </p><p class="p0">
            The General Assembly of North Carolina do enact:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            It shall be unlawful for any person or group of persons to occupy, use, or permit
            to be used, upon the waters of Lake James in Burke and McDowell Counties, any boathouse,
            houseboat, or raft containing an enclosed area for living quarters, or any other water
            craft containing living quarters without such craft being equipped with chemical toilets
            approved by the health department of either Burke or McDowell Counties, or other sanitary
            toilet facilities which will prevent the discharge of any raw sewage into the waters
            of the said Lake.
            
         </p><p class="b0">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            It shall be unlawful for any person or group of persons to place upon the waters of
            Lake James in Burke or McDowell Counties any boat, houseboat, or raft without having
            had the same inspected by the health department of either Burke or McDowell Counties
            for the existence of sanitary toilet facilities meeting the requirements of the said
            health departments and of this Article.
            
         </p><p class="b0">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            It shall be unlawful for any person, firm or corporation to erect, use, or permit
            to be used, any outdoor privy within 150 feet of the shore line of Lake James in Burke
            or McDowell Counties, or to erect, use or permit to be used any toilets or privys
            so constructed that untreated sewage may be discharged therefrom into the waters of
            Lake James in Burke and McDowell Counties.
            
         </p><p class="b0">
            <span class="bold">Sec. 4.</span>
            
         </p><p class="p0">
            It shall be unlawful for any person or group of persons to discharge or permit to
            be discharged from any pier, boathouse, water craft, shore structure or from the banks
            adjoining the waters of Lake James any untreated sewage, refuse, or garbage, or any
            other material which is, or is likely to be, deleterious to the health of persons
            swimming, fishing, boating or otherwise using the waters of the said Lake.
            
         </p><p class="b0">
            <span class="bold">Sec. 5.</span>
            
         </p><p class="p0">
            The Public Health Departments of Burke and McDowell Counties are hereby authorized
            and directed to inspect water craft, structures and buildings located on or near the
            shore of Lake James in said counties to determine whether toilet facilities meeting
            the sanitary requirements of this Act have been provided, and, if any violation of
            the sanitary requirements is determined to exist, shall notify the sheriff of the
            county in which such violation has occurred.
            
         </p><p class="b0">
            <span class="bold">Sec. 6.</span>
            
         </p><p class="p0">
            Violation of any of the provisions of this Act shall constitute a misdemeanor, punishable
            by fine or imprisonment in the discretion of the court. After the owner has been notified
            of such violation, each day in which the water craft, structures or buildings not
            meeting the sanitary requirements of this Act is permitted by the owner to continue
            without remedial action being taken, shall constitute a separate violation.
            
         </p><p class="b0">
            <span class="bold">Sec. 7.</span>
            
         </p><p class="p0">
            The county commissioners of Burke and McDowell Counties are authorized to appropriate
            funds for the enforcement of this Act.
            
         </p><p class="b0">
            <span class="bold">Sec. 8.</span>
            
         </p><p class="p0">
            The Public Health Departments of the counties concerned shall cause the provisions
            of this Act to be printed and posted at piers, docks, landings, access areas, and
            other places bordering the shores of Lake James in Burke and McDowell Counties.
            
         </p><p class="b0">
            <span class="bold">Sec. 9.</span>
            
         </p><p class="p0">
            All laws and clauses of laws in conflict with this Act are hereby repealed.
            
         </p><p class="b0">
            <span class="bold">
               <a href="" data-chunk-id="PTIICOOR_CH10BUBURE" class="section-link" data-product-id="14529">Sec. 10</a>
               </span>
            
         </p><p class="p0">
            This Act shall be in full force and effect from and after its ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 13th day of June,
            1963.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1965 SESSION
            
         </p><p class="bc0">
            CHAPTER 440
            
         </p><p class="bc0">
            HOUSE BILL 499
            
         </p><p class="p0">
            AN ACT TO PROVIDE COMPENSATION FOR MEMBERS OF THE BOARD OF COUNTY COMMISSIONERS OF
            BURKE COUNTY FOR A MAXIMUM OF FOUR MEETINGS PER MONTH.
            
         </p><p class="p0">
            The General Assembly of North Carolina do enact:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            Section 6 of Chapter 1095 of the Session Laws of 1959 is hereby amended by striking
            out the word "two," in line 3, and inserting the word "four" in lieu thereof.
            
         </p><p class="b0">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            All laws and clauses of laws in conflict with this Act are hereby repealed.
            
         </p><p class="b0">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            This Act shall be in full force and effect upon its ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 7th day of May, 1965.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1967 SESSION
            
         </p><p class="bc0">
            CHAPTER 430
            
         </p><p class="bc0">
            HOUSE BILL 765
            
         </p><p class="p0">
            AN ACT TO BROADEN THE HOME RULE POWERS OF THE BOARD OF COUNTY COMMISSIONERS TO FIX
            THE COMPENSATION OF CERTAIN OFFICIALS OF BURKE COUNTY.
            
         </p><p class="p0">
            The General Assembly of North Carolina do enact:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            The purpose and intent of this Act is to broaden the home rule powers of the Board
            of Commissioners of Burke County to fix the compensation of certain officials of Burke
            County, and is in compliance with the request of said board to the General Assembly
            of North Carolina.
            
         </p><p class="b0">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            The first sentence of Section 1 of Chapter 1095 of the 1959 Session Laws is hereby
            amended to read:
            
            <p class="b1">
               "The Board of County Commissioners of Burke County is authorized, in its discretion,
               to fix the annual compensation of the Sheriff and Register of Deeds in identical amounts
               of not more than ten thousand dollars ($10,000.00) each per year."
               
            </p>
            
         <p class="b1">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            Section 2 of Chapter 1095 of the 1959 Session Laws is hereby amended to read as follows:
            
            <p class="b1">
               "The Board of County Commissioners of Burke County is authorized, in its discretion,
               to fix the annual compensation of the Chief Deputy Sheriff of Burke County in an amount
               of not more than seven thousand dollars ($7,000.00) per year. Said board is further
               authorized to fix a travel allowance not in excess of that fixed for the rural policemen
               of said county. Provided, however, the combined annual compensation and travel allowance
               of the Chief Deputy Sheriff shall not exceed the combined annual compensation and
               travel allowance of the Sheriff of said county."
               
            </p>
            
         <p class="b1">
            <span class="bold">Sec. 4.</span>
            
         </p><p class="p0">
            Inasmuch as both the Sheriff and Register of Deeds are elected officials for a term
            of years, nothing contained in this Act shall authorize the Board of County Commissioners
            to lower the annual compensation of said officials during their respective terms of
            office.
            
         </p><p class="b0">
            <span class="bold">Sec. 5.</span>
            
         </p><p class="p0">
            Section 3 of Chapter 1095 of the 1959 Session Laws is hereby repealed.
            
         </p><p class="b0">
            <span class="bold">Sec. 6.</span>
            
         </p><p class="p0">
            The compensation and expense allowances authorized by this Act shall be paid out of
            the General Fund of Burke County.
            
         </p><p class="b0">
            <span class="bold">Sec. 7.</span>
            
         </p><p class="p0">
            All laws and clauses of laws in conflict with this Act are hereby repealed.
            
         </p><p class="b0">
            <span class="bold">Sec. 8.</span>
            
         </p><p class="p0">
            This Act shall be in full force and effect from and after July 1, 1967.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 12th day of May, 1967.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1971 SESSION
            
         </p><p class="bc0">
            CHAPTER 509
            
         </p><p class="bc0">
            HOUSE BILL 541
            
         </p><p class="p0">
            AN ACT TO PROHIBIT PARKING, DRIVING AND OCCUPYING MOTOR VEHICLES, OR THROWING OR DEPOSITING
            ANY TRASH, DEBRIS, BEER CANS, EMPTY BEVERAGE CONTAINERS OR LITTER IN OR ON ANY CEMETERY
            OR GRAVEYARD IN MOORE, CALDWELL, <span class="bold">BURKE</span>, NASH AND CARTERET COUNTIES.
            
         </p><p class="p0">
            The General Assembly of North Carolina do enact:
            
         </p><p class="b0">
            <span class="bold">Sec. 1.</span>
            
         </p><p class="p0">
            It shall be unlawful for any person or persons to drive, park, or occupy any motor
            vehicle, ride or lead any horse, or loiter in or on any cemetery, or graveyard, in
            Moore, Caldwell, Burke, Nash or Carteret County. Provided Section 1 of this act shall
            not affect anyone who enters such cemetery or graveyard and remains only so long as
            may be reasonably necessary to attend to any legitimate business in relation to the
            normal use of such cemetery or graveyard.
            
         </p><p class="b0">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            Any person, firm or corporation violating any of the provisions of this act shall
            be guilty of a misdemeanor, and upon conviction shall be fined a sum not exceeding
            fifty dollars ($50.00), or imprisoned for a period not to exceed 30 days, or both
            in the discretion of the court.
            
         </p><p class="b0">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            This act shall apply only to Moore, Caldwell, Burke, Nash and Carteret Counties.
            
         </p><p class="b0">
            <span class="bold">Sec. 4.</span>
            
         </p><p class="p0">
            All laws and clauses of law in conflict with this act are hereby repealed.
            
         </p><p class="b0">
            <span class="bold">Sec. 5.</span>
            
         </p><p class="p0">
            This act shall become effective upon ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 4th day of June, 1971
            
         </p><p class="bc0">
            CHAPTER 268
            
         </p><p class="bc0">
            HOUSE BILL 754
            
         </p><p class="p0">
            AN ACT TO AUTHORIZE THE ESTABLISHMENT OF A COUNTY POLICE DEPARTMENT IN BURKE COUNTY.
            
         </p><p class="p0">
            The General Assembly of North Carolina enacts:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            The Board of County Commissioners of Burke County is hereby authorized to establish
            a Burke County Police Department, to establish policies and regulations to govern
            the operation of the Department, to appropriate funds for its operation and to authorize
            the county manager to appoint a police chief and such other officers and employees
            as may be necessary.
            
         </p><p class="b0">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            The police chief and the members of the county police department shall have all the
            powers and authority of peace officers and law enforcement officers provided for under
            the Constitution, the laws and common law of the State of North Carolina. It shall
            be the duty of the county policemen, under the general control and direction of the
            police chief, to patrol and police the County; to detect and prevent the violation
            of criminal laws of any and every kind; to make arrests upon his own initiative as
            well as upon information and complaints; to report his acts and all known or suspected
            violations of the criminals laws to the Chief of Police of the County; to obtain warrants
            for arrests for and to prosecute all persons who have violated any of the criminal
            laws; and they shall at all times obey and carry out the orders and instructions of
            the police chief, when not inconsistent with the law and with this act. The county
            policemen shall have the power and authority and shall be required to serve all criminal
            processes and indictments issued by any lawful authority and placed in their hands
            for service, and may perform civil duties when directed by the chief.
            
         </p><p class="b0">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            Nothing in this act shall be construed in any way as limiting or restricting the powers,
            duties or authority of the Sheriff of Burke County or any of his deputies.
            
         </p><p class="b0">
            <span class="bold">Sec. 4.</span>
            
         </p><p class="p0">
            The law enforcement powers of the county police shall be limited to the areas outside
            of municipalities except that such powers may be exercised within any municipality
            where there is a written agreement between the county and the municipality to that
            effect.
            
         </p><p class="b0">
            <span class="bold">Sec. 5.</span>
            
         </p><p class="p0">
            A merit board may be established and its members appointed by the county commissioners
            which shall oversee procedures for recruiting and testing applicants for appointment
            to the County Police Department and shall certify qualified applicants to the designated
            appointing official.
            
         </p><p class="b0">
            <span class="bold">Sec. 6.</span>
            
         </p><p class="p0">
            All laws and clauses of laws in conflict with this act are hereby repealed.
            
         </p><p class="b0">
            <span class="bold">Sec. 7.</span>
            
         </p><p class="p0">
            This enabling act shall become effective upon ratification, provided, that a Burke
            County Police Department shall not be created unless and until such time as the Board
            of County Commissioners shall authorize the establishment of such police department
            by resolution or by the adoption of an ordinance.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 25th day of April,
            1973.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1973 SESSION
            
         </p><p class="bc0">
            CHAPTER 907
            
         </p><p class="bc0">
            HOUSE BILL 1569
            
         </p><p class="p0">
            AN ACT TO ADD BURKE COUNTY TO THE PROVISIONS OF ARTICLE 9B OF CHAPTER 44 OF THE GENERAL
            STATUTES RELATING TO <span class="bold">ATTACHMENT OR GARNISHMENT AND LIEN FOR AMBULANCE SERVICES IN CERTAIN COUNTIES</span>.
            
         </p><p class="p0">
            The General Assembly of North Carolina enacts:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            G.S. 44-51.8 as the same appears in Volume 2A of the 1973 Cumulative Supplement to
            the General Statutes is hereby amended by adding the word "Burke" after the word "Buncombe,"
            and by adding the word "Cherokee" after the work "Catawba."
            
         </p><p class="b0">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            This act shall become effective upon ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 28th day of February,
            1974.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1977 SESSION
            
         </p><p class="bc0">
            CHAPTER 1168
            
         </p><p class="bc0">
            HOUSE BILL 1568
            
         </p><p class="p0">
            AN ACT TO INCREASE THE MAXIMUM NUMBER OF LIBRARY BOARD MEMBERS IN BURKE COUNTY FROM
            12 TO<a href="" data-chunk-id="PTIICOOR_CH14BU" class="section-link" data-product-id="14529"> 14</a>.
            
         </p><p class="p0">
            The General Assembly of North Carolina enacts:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            Notwithstanding the provisions of G.S. 153A-265, any library board of trustees established
            by Burke County or by any municipality in Burke County may have not more than 14 members.
            
         </p><p class="b0">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            This act shall apply only to Burke County and to municipalities within Burke County.
            
         </p><p class="b0">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            This act is effective upon ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 16th day of June,
            1978.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1981 SESSION
            
         </p><p class="bc0">
            CHAPTER 1141
            
         </p><p class="bc0">
            HOUSE BILL 1501
            
         </p><p class="p0">
            AN ACT CONCERNING LIBRARIES IN BURKE COUNTY.
            
         </p><p class="p0">
            The General Assembly of North Carolina enacts:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            Section 1 of Chapter 1168, Session Laws of 1977 (Second Session 1978) is amended by
            deleting "14 members," and inserting in lieu thereof "15 members."
            
         </p><p class="b0">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            Any governmental unit or agency in Burke County is authorized to appropriate financial
            support for the Burke County Public Library, Inc.
            
         </p><p class="b0">
            <span class="bold">Sec. 3.</span>
            
         </p><p class="p0">
            This act is effective upon ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 11th day of June,
            1982.
            
         </p><p class="bc0">
            NORTH CAROLINA GENERAL ASSEMBLY
            
         </p><p class="bc0">
            1981 SESSION
            
         </p><p class="bc0">
            CHAPTER 763
            
         </p><p class="bc0">
            HOUSE BILL 169
            
         </p><p class="p0">
            AN ACT TO PROVIDE THAT WHEN <span class="bold">VACANCIES OCCUR IN THE OFFICES OF COUNTY COMMISSIONER, SHERIFF, REGISTER OF DEEDS,
               CORONER, OR PARTISAN SCHOOL BOARD RACES</span>, THE APPOINTING BOARD OR PERSON MUST APPOINT THE PERSON RECOMMENDED BY THE POLITICAL
            PARTY EXECUTIVE COMMITTEE OF THE VACATING OFFICER, AND BY REQUIRING A DISTRICT BAR
            TO NOMINATE CANDIDATES FOR DISTRICT COURT JUDGES OF THE SAME PARTY OF THE VACATING
            JUDGE.
            
         </p><p class="p0">
            The General Assembly of North Carolina enacts:
            
         </p><p class="b0">
            [Sections<a href="" data-chunk-id="PTIICOOR_CH1GEPR_S1-3CA" class="section-link" data-product-id="14529"> 1-3</a> of this law are omitted, due to being irrelevant to Burke County.]
            
         </p><p class="b0">
            <span class="bold">Sec. 4.</span>
            
         </p><p class="p0">
            Chapter 115C of the General Statutes as enacted by Chapter 423, Session Laws of 1981,
            is amended by adding a new section to read:
            
            <p class="b1">
               "Â§ 115C-37.1. Vacancies in offices of county boards elected on a partisan basis.
               
            </p>
            
            <p class="incr1">
               (a)
               
            </p>
            		
            <p class="content2">
               All vacancies in the membership of county boards of education which are elected by
               public or local act on a partisan basis shall be filled by appointment of the person,
               board, or commission specified in the act, except that if the act specifies that appointment
               shall be made by a party executive committee, then the appointment shall be made instead
               by the remaining members of the board.
               
            </p>
            		
            
            <p class="incr1">
               (b)
               
            </p>
            		
            <p class="content2">
               If the vacating member was elected as the nominee of a political party, then the person,
               board, or commission required to fill the vacancy shall consult with the county executive
               committee of that party and appoint the person recommended by that party executive
               committee, if the party executive committee makes a recommendation within 30 days
               of the occurrence of the vacancy.
               
            </p>
            		
            
            <p class="incr1">
               (c)
               
            </p>
            		
            <p class="content2">
               Whenever only the qualified voters of less than the entire county were eligible to
               vote for the member whose seat is vacant (either because the county administrative
               unit was less than countywide or only residents of certain areas of the administrative
               unit could vote in the general election for a district seat), the appointing authority
               must accept the recommendation only if the county executive committee restricted voting
               to committee members who represent precincts all or part of which were within the
               territory of the vacating school board member."
               
            </p>
            		
            
         <p class="b1">
            <span class="bold">Sec. 5.</span>
            
         </p><p class="p0">
            G.S. 152-1 is amended by adding the following new language at the end of the second
            paragraph:
            
            <p class="b1">
               "If the coroner were elected as the nominee of a political party, then the county
               commissioners shall consult with the county executive committee of that political
               party before filling the vacancy, and shall appoint the person recommended by that
               committee if the party makes a recommendation within 30 days of the occurrence of
               the vacancy."
               
            </p>
            
         <p class="b1">
            <span class="bold">Sec. 6.</span>
            
         </p><p class="p0">
            Chapter 153A of the General Statutes is amended by adding a new section to read:
            
            <p class="b1">
               "Â§ 153A-27.1. Vacancies on the board of commissioners.
               
            </p>
            
            <p class="incr1">
               (a)
               
            </p>
            		
            <p class="content2">
               If a vacancy occurs on the board of commissioners, the remaining members of the board
               shall appoint a qualified person to fill the vacancy. If the number of vacancies on
               the board is such that a quorum of the board cannot be obtained, the chairman of the
               board shall appoint enough members to make up a quorum, and the board shall then proceed
               to fill the remaining vacancies. If the number of vacancies on the board is such that
               a quorum of the board cannot be obtained and the office of chairman is vacant, the
               clerk of superior court of the county shall fill the vacancies upon the request of
               any remaining member of the board or upon the petition of any registered voters of
               the county.
               
            </p>
            		
            
            <p class="incr1">
               (b)
               
            </p>
            		
            <p class="content2">
               If the member being replaced was serving a two-year term, or if the member was serving
               a four-year term and the vacancy occurs later than 30 days before the general election
               held after the first two years of the term, the appointment to fill the vacancy is
               for the remainder of the unexpired term. Otherwise, the term of the person appointed
               to fill the vacancy extends to the first Monday in December next following the first
               general election held more than 30 days after the day the vacancy occurs; at that
               general election, a person shall be elected to the seat vacated for the remainder
               of the unexpired term.
               
            </p>
            		
            
            <p class="incr1">
               (c)
               
            </p>
            		
            <p class="content2">
               To be eligible for appointment to fill a vacancy, a person must (i) be a member of
               the same political party as the member being replaced, if that member was elected
               as the nominee of a political party, and (ii) be a resident of the same district as
               the member being replaced, if the county is divided into electoral districts.
               
            </p>
            		
            
            <p class="incr1">
               (d)
               
            </p>
            		
            <p class="content2">
               If the member who vacated the seat was elected as a nominee of a political party,
               the board of commissioners, the chairman of the board, or the clerk of superior court,
               as the case may be, shall consult the county executive committee of the appropriate
               political party before filling the vacancy, and shall appoint the person recommended
               by the county executive committee of the political party of which the commissioner
               being replaced was a member, if the party makes a recommendation within 30 days of
               the occurrence of the vacancy.
               
            </p>
            		
            
            <p class="incr1">
               (e)
               
            </p>
            		
            <p class="content2">
               Whenever because of G.S. 153A-58(3)b or because of any local act, only the qualified
               voters of an area which is less than the entire county were eligible to vote in the
               general election for the member whose seat is vacant, the appointing authority must
               accept the recommendation only if the county executive committee restricted voting
               to committee members who represent precincts all or part of which were within the
               territorial area of the district of the county commissioner.
               
            </p>
            		
            
            <p class="incr1">
               (f)
               
            </p>
            		
            <p class="content2">
               The provisions of any local act which provides that a county executive committee of
               a political party shall fill any vacancy on a board of county commissioners are repealed.
               
            </p>
            		
            
            <p class="incr1">
               (g)
               
            </p>
            		
            <p class="content2">
               Counties subject to this section are not subject to G.S. 153A-27."
               
            </p>
            		
            
         <p class="b1">
            <span class="bold">Sec. 7.</span>
            
         </p><p class="incr0">
            (a)
            
         </p><p class="content1">
            Chapter 267, Session Laws of 1979, is repealed.
            
         </p><p class="incr0">
            (b)
            
         </p><p class="content1">
            Section 3 of Chapter 202, Session Laws of 1975, is repealed.
            
         </p><p class="b0">
            <span class="bold">Sec. 8.</span>
            
         </p><p class="p0">
            G.S. 161-5 is amended by adding a new subsection to read:
            
            <p class="b1">
               "(a1) When a vacancy occurs from any cause in the office of register of deeds, the
               board of county commissioners shall fill such vacancy by the appointment of a successor
               for the unexpired term, who shall qualify and give bond as required by law. If the
               register of deeds were elected as the nominee of a political party, the board of county
               commissioners shall consult the county executive committee of that political party
               before filling the vacancy and shall appoint the person recommended by that committee,
               if the party makes a recommendation within 30 days of the occurrence of the vacancy.
               Counties subject to this subsection are not subject to subsection (a)."
               
            </p>
            
         <p class="b1">
            <span class="bold">Sec. 9.</span>
            
         </p><p class="incr0">
            (a)
            
         </p><p class="content1">
            Chapter 868, Session Laws of 1975, is repealed.
            
         </p><p class="incr0">
            (b)
            
         </p><p class="content1">
            Section 2 of Chapter 202, Session Laws of 1975, is repealed.
            
         </p><p class="b0">
            <span class="bold">
               <a href="" data-chunk-id="PTIICOOR_CH10BUBURE" class="section-link" data-product-id="14529">Sec. 10</a>
               </span>
            
         </p><p class="p0">
            G.S. 162-5 is amended by deleting the words, "the first meeting of the county commissioners
            next succeeding such vacancy," and is further amended by adding the following new
            sentence immediately following the first sentence:
            
            <p class="b1">
               "If the sheriff were elected as a nominee of a political party, the board of commissioners
               shall consult the county executive committee of that political party before filling
               the vacancy, and shall elect the person recommended by the county executive committee
               of that party, if the party makes a recommendation within 30 days of the occurrence
               of the vacancy."
               
            </p>
            
         <p class="b1">
            <span class="bold">Sec. 11.</span>
            
         </p><p class="incr0">
            (a)
            
         </p><p class="content1">
            Chapter 405, Session Laws of 1969, is repealed.
            
         </p><p class="incr0">
            (b)
            
         </p><p class="content1">
            Section 1 of Chapter 202, Session Laws of 1975, is repealed.
            
         </p><p class="b0">
            [Section 12 of this session law is omitted due to its being irrelevant to Burke County.]
            
         </p><p class="b0">
            <span class="bold">Sec. 13.</span>
            
         </p><p class="p0">
            All local acts in conflict with this act are repealed to the extent of the conflict.
            
         </p><p class="b0">
            <span class="bold">
               <a href="" data-chunk-id="PTIICOOR_CH14BU" class="section-link" data-product-id="14529">Sec. 14</a>
               </span>
            
         </p><p class="p0">
            Sections 4 through 11, and Section 13, of this act shall apply only in the following
            counties: Alamance, Alleghany, Beaufort, Brunswick, Buncombe, Burke, Cabarrus, Caldwell,
            Cherokee, Clay, Cleveland, Davidson, Davie, Graham, Guilford, Haywood, Henderson,
            Jackson, Madison, McDowell, Mecklenburg, Moore, New Hanover, Polk, Randolph, Rockingham,
            Rutherford, Stanly, Stokes, Transylvania, Wake, and Yancey.
            
         </p><p class="b0">
            <span class="bold">Sec. 15.</span>
            
         </p><p class="p0">
            This act shall become effective July 1, 1981, and applies to vacancies occurring on
            or after that date.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 1st day of July, 1981.
            
         </p><p class="bc0">
            GENERAL ASSEMBLY OF NORTH CAROLINA
            
         </p><p class="bc0">
            1985 SESSION
            
         </p><p class="bc0">
            CHAPTER 326
            
         </p><p class="bc0">
            HOUSE BILL 635
            
         </p><p class="p0">
            AN ACT TO PERMIT BURKE COUNTY TO USE REVENUE RECEIVED FROM ONE-HALF PERCENT <span class="bold">LOCAL SALES AND USE TAXES</span> FOR ANY PUBLIC PURPOSE WHICH IS AUTHORIZED BY LAW.
            
         </p><p class="p0">
            The General Assembly of North Carolina enacts:
            
         </p><p class="b0">
            <span class="bold">Section 1.</span>
            
         </p><p class="p0">
            Notwithstanding G.S. 105-487, revenue received by Burke County from one-half percent
            (Â½%) local sales and use taxes levied under Article 40 of Chapter 105 of the General
            Statutes may be used by the county for any public purpose for which Burke County is
            authorized by law to expend funds. All revenue received by Burke County before the
            enactment of this act that has been reserved for public school capital outlay purposes,
            as required by G.S. 105-487, may be used for any public purpose for which Burke County
            is authorized by law to expend funds. Notwithstanding Section 1.1 of Chapter 273,
            Session Laws of 1983, as added by Section 127 of Chapter 1034, Session Laws of 1983,
            the amount distributed to Burke County shall be divided among the county and its municipalities
            in accordance with the method specified under the last paragraph of Section 1 of Chapter
            273, Session Laws of 1983 unless modified in accordance with G.S. 105-472.
            
         </p><p class="b0">
            <span class="bold">Sec. 2.</span>
            
         </p><p class="p0">
            This act is effective upon ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified, this the 5th day of June, 1985.
            
         </p><p class="bc0">
            GENERAL ASSEMBLY OF NORTH CAROLINA
            
         </p><p class="bc0">
            1987 SESSION
            
         </p><p class="bc0">
            CHAPTER 1002
            
         </p><p class="bc0">
            HOUSE BILL 2172
            
         </p><p class="p0">
            AN ACT TO ALLOW THE CITIES OF KINSTON AND MORGANTON, AND THE COUNTIES OF <span class="bold">BURKE</span> AND LENOIR TO ACQUIRE LAND FOR INDUSTRIAL DEVELOPMENT AND DISPOSE OF SAME WITHOUT
            PUBLIC SALE.
            
         </p><p class="p0">
            The General Assembly of North Carolina enacts:
            
         </p><p class="p0">
            [Sections 1 through 3.1 of this bill are not printed, being irrelevant to Burke County.]
            
         </p><p class="b0">
            <span class="bold">Sec. 3.2.</span>
            
         </p><p class="incr0">
            (a)
            
         </p><p class="content1">
            A county may acquire real property for industrial development purposes, and in sale,
            lease or other conveyance of such real property for industrial development purposes
            are exempt from all provisions, restrictions and limitations required to effectuate
            sales, leases or other conveyances of real property provided for in Article 12 of
            Chapter 160A and Article 1 of Chapter 158 of the General Statutes. Any sale, lease
            or other conveyance by a county as grantors or lessors involving real property previously
            acquired for industrial development purposes which would have been permitted under
            the provisions of this act are confirmed, validated and ratified.
            
         </p><p class="incr0">
            (b)
            
         </p><p class="content1">
            This section applies only to the County of Burke.
            
         </p><p class="b0">
            <span class="bold">Sec. 4.</span>
            
         </p><p class="p0">
            This act is effective upon ratification.
            
         </p><p class="p0">
            In the General Assembly read three times and ratified this the 28th day of June, 1988.
            
         </p><p class="bc0">
            GENERAL ASSEMBLY OF NORTH CAROLINA
            
         </p><p class="bc0">
            1989 SESSION
            
         </p><p class="bc0">
            CHAPTER 422
            
         </p><p class="bc0">
            SENATE BILL 395
            
         </p><p class="p0">
            AN ACT TO AUTHORIZE BURKE COUNTY TO LEVY A <span class="bold">ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX</span>.
            
         </p><p class="p0">
            The General Assembly of North Carolina enacts:
            
         </p><p class="b0">
            <span class="bold">Section 1. Occupancy tax.</span>
            
         </p><p class="incr0">
            (a)
            
         </p><p class="content1">
            Authorization and scope. The Burke County Board of Commissioners may by resolution,
            after not less than 10 days' public notice and after a public hearing held pursuant
            thereto, levy a room occupancy tax of three percent (3%) of the gross receipts derived
            from the rental of any room, lodging, or accommodation furnished by a hotel, motel,
            inn, tourist camp, or similar place within the county that is subject to sales tax
            imposed by the State under G.S. 105-164.4(3). This tax is in addition to any State
            or local sales tax. This tax does not apply to accommodations furnished by nonprofit
            charitable, educational, or religious organizations.
            
         </p><p class="incr0">
            (b)
            
         </p><p class="content1">
            Collection. Every operator of a business subject to the tax levied under this section
            shall, on and after the effective date of the levy of the tax, collect the tax. This
            tax shall be collected as part of the charge for furnishing a taxable accommodation.
            The tax shall be stated and charged separately from the sales records, and shall be
            paid by the purchaser to the operator of the business as trustee for and on account
            of the county. The tax shall be added to the sales price and shall be passed on to
            the purchaser instead of being borne by the operator of the business. The county shall
            design, print, and furnish to all appropriate businesses and persons in the county
            the necessary forms for filing returns and instructions to ensure the full collection
            of the tax. An operator of a business who collects the occupancy tax levied under
            this section may deduct from the amount remitted to the county a discount of three
            percent (3%) of the amount collected.
            
         </p><p class="incr0">
            (c)
            
         </p><p class="content1">
            Administration. The county shall administer a tax levied under this section. A tax
            levied under this section is due and payable to the county finance officer in monthly
            installments on or before the 15th day of the month following the month in which the
            tax accrues. Every person, firm, corporation, or association liable for the tax shall,
            on or before the 15th day of each month, prepare and render a return on a form prescribed
            by the county. The return shall state the total gross receipts derived in the preceding
            month from rentals upon which the tax is levied.
            
         </p><p class="b0">
            A return filed with the county finance officer under this section is not a public
            record as defined by G.S. 132-1 and may not be disclosed except as required by law.
            
         </p><p class="incr0">
            (d)
            
         </p><p class="content1">
            Penalties. A person, firm, corporation, or association who fails or refuses to file
            the return required by this section shall pay a penalty of ten dollars ($10.00) for
            each day's omission. In case of failure or refusal to file the return or pay the tax
            for a period of 30 days after the time required for filing the return or for paying
            the tax, there shall be an additional tax, as a penalty, of five percent (5%) of the
            tax due in addition to any other penalty, with an additional tax of five percent (5%)
            for each additional month or fraction thereof until the tax is paid. The board of
            commissioners may, for good cause shown, compromise or forgive the additional tax
            penalties imposed by this subsection.
            
         </p><p class="b0">
            Any person who willfully attempts in any manner to evade a tax imposed under this
            section or who willfully fails to pay the tax or make and file a return shall, in
            addition to all other penalties provided by law, be guilty of a misdemeanor and shall
            be punishable by a fine not to exceed one thousand dollars ($1,000), imprisonment
            not to exceed six months, or both.
            
         </p><p class="incr0">
            (e)
            
         </p><p class="content1">
          