§ 105-235. Every day's failure a separate offense. - North Carolina Statutes

§105‑235.  Every day's failure a separate offense.

The willful failure, refusal,or neglect to observe and comply with any order, direction, or mandate of theSecretary of Revenue, or to perform any duty enjoined by this Subchapter, byany person, firm, or corporation subject to the provisions of this Subchapter,or any officer, agent, or employee thereof, shall, for each day such failure,refusal, or neglect continues, constitute a separate and distinct offense. (1939,c. 158, s. 906; 1973, c. 476, s. 193.)