Notwithstanding any otherprovision of law, an assessment against a dealer who possesses an unauthorizedsubstance to which a stamp has not been affixed as required by this Articleshall be made as provided in this section. The Secretary shall assess a tax,applicable penalties, and interest based on personal knowledge or informationavailable to the Secretary. The Secretary shall notify the dealer in writing ofthe amount of the tax, penalty, and interest due, and demand its immediatepayment. The notice and demand shall be either mailed to the dealer at thedealer's last known address or served on the dealer in person. If the dealerdoes not pay the tax, penalty, and interest immediately upon receipt of thenotice and demand, the Secretary shall collect the tax, penalty, and interestpursuant to the jeopardy collection procedures in G.S. 105‑241.23 or thegeneral collection procedures in G.S. 105‑242, including causingexecution to be issued immediately against the personal property of the dealer,unless the dealer files with the Secretary a bond in the amount of the assertedliability for the tax, penalty, and interest. The Secretary shall use all meansavailable to collect the tax, penalty, and interest from any property in whichthe dealer has a legal, equitable, or beneficial interest. The dealer may seekreview of the assessment as provided in Article 9 of this Chapter. (1989, c. 772, s. 1; 1989(Reg. Sess., 1990), c. 1039, s. 2; 1991 (Reg. Sess., 1992), c. 900, s. 20(d);1995, c. 340, s. 1; 1997‑292, s. 1; 2007‑491, s. 8.)
Notwithstanding any otherprovision of law, an assessment against a dealer who possesses an unauthorizedsubstance to which a stamp has not been affixed as required by this Articleshall be made as provided in this section. The Secretary shall assess a tax,applicable penalties, and interest based on personal knowledge or informationavailable to the Secretary. The Secretary shall notify the dealer in writing ofthe amount of the tax, penalty, and interest due, and demand its immediatepayment. The notice and demand shall be either mailed to the dealer at thedealer's last known address or served on the dealer in person. If the dealerdoes not pay the tax, penalty, and interest immediately upon receipt of thenotice and demand, the Secretary shall collect the tax, penalty, and interestpursuant to the jeopardy collection procedures in G.S. 105‑241.23 or thegeneral collection procedures in G.S. 105‑242, including causingexecution to be issued immediately against the personal property of the dealer,unless the dealer files with the Secretary a bond in the amount of the assertedliability for the tax, penalty, and interest. The Secretary shall use all meansavailable to collect the tax, penalty, and interest from any property in whichthe dealer has a legal, equitable, or beneficial interest. The dealer may seekreview of the assessment as provided in Article 9 of this Chapter. (1989, c. 772, s. 1; 1989(Reg. Sess., 1990), c. 1039, s. 2; 1991 (Reg. Sess., 1992), c. 900, s. 20(d);1995, c. 340, s. 1; 1997‑292, s. 1; 2007‑491, s. 8.)
Notwithstanding any otherprovision of law, an assessment against a dealer who possesses an unauthorizedsubstance to which a stamp has not been affixed as required by this Articleshall be made as provided in this section. The Secretary shall assess a tax,applicable penalties, and interest based on personal knowledge or informationavailable to the Secretary. The Secretary shall notify the dealer in writing ofthe amount of the tax, penalty, and interest due, and demand its immediatepayment. The notice and demand shall be either mailed to the dealer at thedealer's last known address or served on the dealer in person. If the dealerdoes not pay the tax, penalty, and interest immediately upon receipt of thenotice and demand, the Secretary shall collect the tax, penalty, and interestpursuant to the jeopardy collection procedures in G.S. 105‑241.23 or thegeneral collection procedures in G.S. 105‑242, including causingexecution to be issued immediately against the personal property of the dealer,unless the dealer files with the Secretary a bond in the amount of the assertedliability for the tax, penalty, and interest. The Secretary shall use all meansavailable to collect the tax, penalty, and interest from any property in whichthe dealer has a legal, equitable, or beneficial interest. The dealer may seekreview of the assessment as provided in Article 9 of this Chapter. (1989, c. 772, s. 1; 1989(Reg. Sess., 1990), c. 1039, s. 2; 1991 (Reg. Sess., 1992), c. 900, s. 20(d);1995, c. 340, s. 1; 1997‑292, s. 1; 2007‑491, s. 8.)
