North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-113.38C — Penalties
A remote seller who violates G.S. 105-113.38A is subject to the following penalties: (1) For the first violation, a penalty of one thousand dollars ($1,000). (2) For a subsequent violation, a penalty not to exceed five thousand dollars ($5,000), as determined by the Secretary. (2021-180, s. 42.9(g).)
Source: official text