<div class="chunk-title">Sec. 36-28. - Penalties, interest and remedies.</div>
<div class="chunk-content">
            <p class="incr0">
               (a)
               </p>
            		
            <p class="content1">
               The provisions with respect to penalties, interest and remedies applicable to G.S.
               ch. 105, subch. VIII (G.S. 105-463 et seq.), Local Government Sales and Use Tax, as
               contained in G.S. ch. 105, subch. I, arts. 5 and 9 (G.S. 105-164.1 et seq and G.S.
               105-228.90) thereof, and the provisions applicable to remedies provided by the Machinery
               Act, G.S. ch. 105, subch. II (G.S. 105-271 et seq.), shall be applicable in like manner
               to the tax levied and collected under this article, to the extent that the same are
               not inconsistent with the provisions hereof.
               </p>
            		
            <p class="incr0">
               (b)
               </p>
            		
            <p class="content1">
               Without limiting the foregoing, and subject to any changes in state statutes with
               respect to penalties, interest and remedies, the following shall be applicable with
               respect to the levy and collection of the taxes imposed herein:
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               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.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               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.
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               Taxes shall be payable at par or face amount if paid on or before the filing date
               as set forth in <a href="" data-chunk-id="CD_ORD_CH36TA_ARTIIGRRETARESHLEREMOVE_S36-23REPATA" class="section-link" data-product-id="14528">section 36-23</a>. Taxes paid after the filing date will be delinquent and shall be subject to interest
               charges. Interest shall accrue at the rate of three-fourths of one percent a month
               or fraction thereof until the principal amount of the taxes, the accrued interest,
               and any penalties are paid.
               </p>
            		
            <p class="incr1">
               (4)
               </p>
            		
            <p class="content2">
               When the bank upon which any uncertified check tendered to the tax administrator in
               payment of taxes, penalties or interest returns the check because of insufficient
               funds or the nonexistence of an account of the drawer, the tax administrator shall
               assess a penalty equal to ten percent of the check, subject to a minimum of $1.00
               and a maximum of $1,000.00.
               </p>
            		
            <p class="incr1">
               (5)
               </p>
            		
            <p class="content2">
               Any taxpayer who willfully attempts, or any person who aids or abets any taxpayer
               to attempt in any manner to evade or defeat a tax imposed herein or its payment, shall,
               in addition to other penalties provided by law, be guilty of a class H felony.
               </p>
            		
            <p class="incr1">
               (6)
               </p>
            		
            <p class="content2">
               Any taxpayer required to collect, withhold, account for, and pay over any tax who
               willfully fails to collect or truthfully account for and pay over the tax shall, in
               addition to other penalties provided by law, be guilty of a class 1 misdemeanor.
               </p>
            		
            <p class="incr1">
               (7)
               </p>
            		
            <p class="content2">
               Any taxpayer required to pay any tax, to make a return, to keep any records, or to
               supply any information, who willfully fails to pay the tax, make the return, keep
               the records, or supply the information, at the time or times as required by law, or
               rules issued pursuant thereto, shall, in addition to other penalties provided by law,
               be guilty of a class 1 misdemeanor.
               </p>
            		
            <p class="incr1">
               (8)
               </p>
            		
            <p class="content2">
               If a corporation or a limited liability company fails to file any return or pay the
               tax required for 90 days after it is due, the tax administrator shall inform the secretary
               of state of this failure pursuant to the provisions of G.S. 105-230.
               </p>
            		
            <p class="incr1">
               (9)
               </p>
            		
            <p class="content2">
               The tax administrator shall have the rights of attachment and garnishment as set forth
               in G.S. 105-242 and 105-368 in enforcing the collection of taxes imposed herein, and
               any other remedies authorized by law.
               </p>
            		
            <p class="historynote0">
               (Code 1984, Â§ 14-100; Ord. of 6-19-2000, Â§ 10)
               </p></div>