North Carolina Code § 23-47

Violation of preceding section a misdemeanor.
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Any individual, corporation, or firm or other association of persons violating any provision of G.S. 23-46 shall be guilty of a Class 1 misdemeanor. (1931, c. 208, s. 3; 1993, c. 539, s. 399; 1994, Ex. Sess., c. 24, s. 14(c).)
Article 7.
Bankruptcy of Taxing, etc., Districts, Counties, Cities, Towns and Villages.

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