GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION
CHAPTER 55
AN ACT TO INCREASE THE PENALTIES FOR VIOLATION OF HENDERSON COUNTY'S OCCUPANCY TAX LAW.
The General Assembly of North Carolina enacts:
Section 1. Section 5(d) of Chapter 172 of the 1987 Session Laws reads as rewritten:
"(d) Penalties. A
person, firm, corporation, or association who fails or refuses to file the
return required by this act shall pay a penalty of ten dollars ($10.00) an
additional tax, as a penalty, of one percent (1%) of the tax due for each
day's omission. omission up to 30 days, with a minimum penalty of
twenty-five dollars ($25.00). 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 ten percent (10%) of the tax
and penalty due in addition to any other penalty, with an additional tax of
five percent (5%) ten percent (10%) 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 tax penalties imposed by
this subsection.
Any person who willfully attempts in any manner to evade a
tax or penalty imposed under this act or who willfully fails to pay the
tax or penalty 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. The board of commissioners may, for good
cause shown, compromise or forgive the penalties imposed by this subsection."
Sec. 2. This act becomes effective October 1, 1991, and applies to violations committed on or after that date.
In the General Assembly read three times and ratified this the 25th day of April, 1991.
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Henson P. Barnes
President Pro Tempore of the Senate
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Daniel Blue, Jr.
Speaker of the House of Representatives