<div class="chunk-title">Sec. 70-54. - Penalties and interest.</div>
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            <p class="p0">
               In case of failure or refusal to file a return when due, the penalty is five percent
               of the tax if the delay is not more than 30 days plus five percent for each additional
               month or fraction thereof, not to exceed 25 percent or $5.00, whichever is greater,
               G.S. 105-236(3). The penalty for failure to pay a tax when due is ten percent of the
               tax with a minimum of $5.00, G.S. 105-236(4). The penalty for a bad check is ten percent
               of the amount of the check, with a minimum of $1.00 and a maximum of $1,000.00, G.S.
               105-236(1).
               
            </p>
            <p class="p0">
               G.S. 153A-156(f) and G.S. 160A-215.1(f) provide for interest on delinquent taxes at
               a rate of 0.75 percent per month, or nine percent per year.
               
            </p>
            <p class="p0">
               Penalty provisions of article 9 of Chapter 105 are in addition to the enforcement
               remedies of levy and attachment and garnishment provided in G.S. 153A-147 and G.S.
               160A-207.
               
            </p>
            <p class="p0">
               The county board of equalization and review, for good cause shown, may consider appeals
               and adjust any penalty or additional tax imposed hereunder. The county tax administrator,
               for good cause shown, may consider appeals and adjust any penalty or additional tax
               imposed hereunder in an amount not to exceed $200.00.
               
            </p>
            <p class="historynote0">
               (Ord. No. 2000-04, Â§ 4, 11-20-00)
               
            </p></div>