<div class="chunk-title">Sec. 14-104. - Enforcement and collection.</div>
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            <p class="incr0">
               (a)
               </p>
            		
            <p class="content1">
               <span class="ital">Duty to determine whether tax due.</span> Each person has the duty to determine whether the business he conducts is taxed under
               this article and if so, whether that tax has been paid for the current tax year.
               </p>
            		
            <p class="incr0">
               (b)
               </p>
            		
            <p class="content1">
               <span class="ital">Tax collector to investigate.</span> If the tax collector has reason to believe that a person is conducting a business
               in the county in violation of this article, he shall conduct an investigation to determine
               the person's tax liability.
               </p>
            		
            <p class="incr0">
               (c)
               </p>
            		
            <p class="content1">
               <span class="ital">Duty to keep books.</span> Each person who conducts a business taxed under this article shall keep all records
               and books necessary to compute his tax liability. If a person fails to keep books
               and records as required, the tax collector shall make his own determination of that
               person's tax liability from the information available to him.
               </p>
            		
            <p class="incr0">
               (d)
               </p>
            		
            <p class="content1">
               <span class="ital">Duty to permit inspection.</span> Each person who conducts business in the county shall permit the tax collector to
               inspect his business premises during normal business hours to determine the nature
               of the business conducted there and to examine his books and records to determine
               the nature and amount of business transacted.
               </p>
            		
            <p class="incr0">
               (e)
               </p>
            		
            <p class="content1">
               <span class="ital">Duty to post license.</span> A licensee shall post his license conspicuously in the place of business licensed.
               If he has no regular place of business, the license must be kept where it may be inspected
               at all times by the proper county officials.
               </p>
            		
            <p class="incr0">
               (f)
               </p>
            		
            <p class="content1">
               <span class="ital">Notice of deficiency.</span> If the tax collector determines that a person has not paid the full amount of tax
               due under this article, either for the current license year or for a prior license
               year, he shall give the person written notice of the deficiency, pursuant to <a href="" data-chunk-id="COOR_CH14BU_ARTIIIPRLITA_DIV1GE_S14-103LI" class="section-link" data-product-id="11337">section 14-103</a>(m). The notice of deficiency shall specify:
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               The total amount of tax due;
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               The section of this article upon which the tax is based;
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
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               The amount of tax paid;
               </p>
            		
            <p class="incr1">
               (4)
               </p>
            		
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               Any interest due;
               </p>
            		
            <p class="incr1">
               (5)
               </p>
            		
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               The balance owed;
               </p>
            		
            <p class="incr1">
               (6)
               </p>
            		
            <p class="content2">
               The manner and time period in which the person may respond to the notice of the deficiency;
               and
               </p>
            		
            <p class="incr1">
               (7)
               </p>
            		
            <p class="content2">
               The consequences to the person if he fails to respond as specified.
               </p>
            		
            <p class="incr0">
               (g)
               </p>
            		
            <p class="content1">
               <span class="ital">Request for a conference.</span> The person may, within ten days after the day on which notice is served, request
               a conference in writing. The request shall specify the person's objections to the
               notice of deficiency. By way of illustration but not of limitation, a person who receives
               notice of a deficiency may object on the following grounds:
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               That the tax due has already been paid;
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               That the tax collector miscalculated the amount of tax due;
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               That the tax collector based his calculation on incorrect or insufficient information
               concerning either the nature or the amount of business conducted; or
               </p>
            		
            <p class="incr1">
               (4)
               </p>
            		
            <p class="content2">
               That the tax collector based his determination on an erroneous interpretation of a
               section of this article that establishes a category of business subject to a particular
               tax.
               </p>
            		
            <p class="incr0">
               (h)
               </p>
            		
            <p class="content1">
               <span class="ital">Deficiency to become final.</span> If the taxpayer fails to request a conference under subsection (i) of this section,
               the deficiency becomes final and the tax collector shall proceed to collect the deficiency.
               </p>
            		
            <p class="incr0">
               (i)
               </p>
            		
            <p class="content1">
               <span class="ital">Conference held.</span> If the taxpayer requests a conference, the tax collector shall not proceed to collect
               the deficiency until he hears the taxpayer's objections and determinations that the
               deficiency should become final. The tax collector shall maintain a record of each
               conference held for three years pursuant to this subsection. The record shall contain
               the name of the taxpayer, the date of the conference, and a brief statement of the
               issues discussed and the results of the discussion. After three years, the tax collector
               shall dispose of the record pursuant to G.S. 121-5.
               </p>
            		
            <p class="incr0">
               (j)
               </p>
            		
            <p class="content1">
               <span class="ital">Collection of deficiency.</span>
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               The tax collector may use any of the following methods to collect a deficiency:
               </p>
            		
            <p class="incr2">
               a.
               </p>
            		
            <p class="content3">
               Criminal prosecution in accordance with subsection (k)(1) of this section.
               </p>
            		
            <p class="incr2">
               b.
               </p>
            		
            <p class="content3">
               Equitable relief in accordance with subsection (k)(2) of this section.
               </p>
            		
            <p class="incr2">
               c.
               </p>
            		
            <p class="content3">
               The remedies of levy and sale and attachment and garnishment in accordance with G.S.
               153A-147.
               </p>
            		
            <p class="incr2">
               d.
               </p>
            		
            <p class="content3">
               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.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               Any person who commences or continues to conduct a business taxed under this article
               without payment of the tax is liable for the additional tax of five percent of the
               amount of such license tax which was due and payable, for each and every calendar
               month, or fraction of a month, that such license tax remains unpaid, as provided by
               G.S. 105-109. The maximum penalty to be charged for any given license year will be
               50 percent of the license tax due in such license year. This penalty is in addition
               to any license tax that is due in such license year.
               </p>
            		
            <p class="incr0">
               (k)
               </p>
            		
            <p class="content1">
               <span class="ital">Enforcement of article.</span>
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               <span class="ital">Criminal remedies.</span> Conducting business within this county without having paid the privilege license
               tax imposed by this article, or without a valid license issued pursuant to this article,
               or without posting a license pursuant to subsection (e) of this section is a misdemeanor,
               and upon conviction a person in violation shall be fined and/or imprisoned in the
               discretion of the court; but the fine shall not be less than 20 percent of the tax
               in addition to the tax and the costs. Each day that a person conducts business in
               violation of this article is a separate offense. Payment of a fine imposed in criminal
               proceedings pursuant to this section does not relieve a person of his liability for
               taxes imposed under this article.
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               <span class="ital">Equitable remedies.</span> In addition to the criminal remedies set forth in subsection (k)(1) of this section
               and pursuant to G.S. 153A-123, the county may seek an injunction against any person
               who conducts a business in violation of this article.
               </p>
            		
            <p class="incr0">
               (l)
               </p>
            		
            <p class="content1">
               <span class="ital">Refunds and remedies.</span> Any taxpayer asserting a valid defense to a license tax previously paid may at any
               time within three years after such license tax became due or within six months from
               the date of payment of such tax, whichever is the later due, make a demand for a refund
               of all or a portion of the license tax paid by submitting to the tax collector a written
               statement of his defense and a request for a refund. The tax collector will submit
               the request to the board of county commissioners, which may:
               </p>
            		
            <p class="incr1">
               (1)
               </p>
            		
            <p class="content2">
               Approve the request upon finding one of the grounds specified in subsection (g)(2)â€”(4)
               of this section;
               </p>
            		
            <p class="incr1">
               (2)
               </p>
            		
            <p class="content2">
               Compromise, settle or adjust the additional tax provided by subsection (j)(2) of this
               section; or
               </p>
            		
            <p class="incr1">
               (3)
               </p>
            		
            <p class="content2">
               Deny the request.
               </p>
            		
            <p class="historynote0">
               (Code 1978, Â§ 6-83)
               </p>
            <p class="refstatelaw0" block_type="hang"><b>State Law referenceâ€” </b>
               Privilege license taxes, G.S. 105-33(h).
               </p></div>