Sec. 10-231. - Penalty for providing false information.

Any person who willfully makes a false statement on a license application shall be guilty of a misdemeanor and, upon conviction, shall be fined or imprisoned in the discretion of the court and any fine shall be in addition to the amount of the tax.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-232. - Withholding information.

The revenue collector will automatically deny the license application of any business that withholds relevant information on the license application. If the business refuses to supply the required information, the business will be considered to be operating without a license and will be subject to prosecution and revocation of other licenses and permits which require a valid privilege

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-233. - Enforcement.

The provisions of this article may be enforced by injunctive remedy and/or the imposition of a civil penalty of fifty dollars ($50.00) as provided by law. Violation of this article shall constitute a misdemeanor. Each day or operation in violation of this article shall constitute a separate civil and/or criminal offense.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-234. - Investigative powers of revenue collector.

The town revenue collector or designee may examine the books, papers and records of any licensee in order to ascertain the amount of license tax due under the provisions of this article.

Each licensee shall give to revenue collector the means, facilities and opportunity for the making of such examination and investigation.

The revenue collector or designee is hereby authorized to examine any person under oath concerning the matters set forth in this section, and to this end he may compel the production of books, papers, records, and the attendance of all persons before him, whether as parties or as witnesses whom he believes to have knowledge of the matters set forth in this section, to the extent that any officer empowered to administer oaths in this state is permitted to cause such coercion.

Each person who conducts a business taxed under this article shall keep all records and books necessary to compute the tax liability. If a person fails to keep books and records as required, the revenue collector shall make a determination of that person's tax liability from the information available.

Each person who conducts business in the town shall permit the revenue collector or designee to inspect the business premises during normal business hours to determine the nature of the business conducted there and to examine the books and records to determine the nature and amount of business transacted.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-235. - Notice of deficiency.

If the revenue 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, the revenue collector shall give the person written notice of the deficiency, in accordance with section 9-57. The notice of deficiency shall specify the following:

The total amount of tax due;

The section of this article upon which the tax is based;

The amount of tax paid;

Any interest due;

The balance owed;

The manner and time period in which the person may respond to the notice of the deficiency; and

The consequences of failing to respond as specified.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-236. - Conference.

The person receiving notice of the privilege license tax deficiency 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 limitation, the person who receives notice of a deficiency may object on the following grounds:

The tax due has already been paid;

The revenue collector miscalculated the amount of tax due;

The revenue collector based his calculations on incorrect or insufficient information concerning either the nature or the amount of business conducted; or

The revenue collector based the determination on an erroneous interpretation of a section of this article that establishes a category of business subject to a particular tax.

If the taxpayer requests a conference, the revenue collector shall not proceed to collect the privilege license tax deficiency until hearing the taxpayer's objections and determining that the deficiency should become final.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-237. - Information obtained by revenue collector confidential.

Any information gained by the town revenue collector as a result of any investigations, hearings, etc., as required or authorized by this article, shall be confidential, except for official purposes and except in accordance with proper judicial order or as otherwise provided by law, and it shall be unlawful to divulge such information; provided, however the town revenue collector may disclose to the state commissioner of revenue, or his duly authorized agent all such information and right to inspect any of the books and records of the town revenue collector if the commissioner grants to the town revenue collector the reciprocal right to obtain information from the files and records of the state department of revenue and maintains the privileged character of the information so furnished him.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-238. - Amount of tax disputed.

If disputes arise over the amount of the privilege license tax the revenue collector determines to be due, the applicant may either refuse to pay and request a conference with the finance director to discuss the determination or pay the amount and request a conference to discuss the right to a refund. If a conference is requested, the revenue collector shall arrange it within a reasonable time.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-239. - Finality of deficiency determination.

If the taxpayer fails to request a conference under section 10-22.03, the privilege license tax deficiency becomes final and the revenue collector shall proceed to collect the deficiency.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-240. - Procedure for providing notice to applicant or licensee.

Whenever this article requires the revenue collector to give a written statement or notice to an applicant or a licensee, the revenue collector may do so in one of the following ways:

By personally delivering the statement or notice to the applicant or licensee;

By mailing the statement or notice by registered or certified mail and returning the receipt requested to the address specified for that purpose in the license application; or

By causing the statement or notice to be served on the applicant or licensee in accordance with the procedures for service of process under rule 4, state Rules of Civil Procedure.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-241. - Enforcement and collection of deficiency.

The revenue collector may use any of the following methods to collect a privilege license tax deficiency:

Criminal prosecution in accordance with section 1-7;

Equitable relief—The town may seek an injunction against any person who conducts a business in violation of Article I, VII or VIII of this chapter.

The remedies of levy, sale, attachment and garnishment in accordance with G.S. 160A-207; or (4) The remedies of levy and sale of real and personal property of the taxpayer within the town in accordance with the provisions of G.S. 105-109.

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 every 30 days as imposed by G.S. 105-109.

(Ord. No. 2001-4-09/O-5, § III)

Sec. 10-242. - Penalties.

It shall be a misdemeanor, punishable by imprisonment up to thirty (30) days, a fine of up to two hundred dollars ($200.00), or both for a person to:

Fail to obtain a license as required by sections 10-190, 10-196, 10-197;

Knowingly give false information in the application process for a license or when registering pursuant to section 13-111.1(e).

If a person, as an itinerant merchant, fails to display the license as required by this section, or if the person, as a peddler, fails to produce the license required by this section, or if the person required to do so, fails to comply with subsection (g). Whenever satisfactory evidence shall be presented in any court of the fact that a license was required by this section and such license was not displayed or produced as required by this section or that permission was required by this section and was not displayed, the peddler or itinerant merchant shall be found not guilty of that violation, provided he produces in court a valid license or valid permission which had been issued prior to the time he was charged with such violation.

Fail to provide name, address, or identification upon request as required by this section, or provide false information in response to such a request.

(Ord. No. 2001-4-09/O-5, § III)