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§105.566 CH. lo5. ?A~T1ON §105-866'. money paid to the merchant an amount sufficient to pay the t~ez due to become due the transferred or on proper~y on the first day of September of the c~ent calendar year ~ti] the foyer o~mer or Seller PrMuces eider a receipt ~om the t~ ~llector sho~ng that the ~es ha~'e been p~d or a no ~es are purchaser that due~ If the or zuccez~r in business faiJs to Withhold a s~cient ~ount of the purchase money ~ pay the t~xes as required by this subsection (d) and ~e ~xes remain unp~d after the 30~ay ~i~ allowed, he shall be per~na]ly liable for the amount of the t~es unpaid, and his liability may ~e e~orced by means ofa ~ivil action brought in the name of · e ~x/ng unit against him in an appropriate ~ial division of ~e G~ne~l'Cou~ of Ju~ce ~n the county in wMch the ~ing unit is l~a~. (3) ~enever any wholesale or re.il merchant (as defined ~h~ule E of~e Revenue Act) sells Or transfers ~e major p~ of his s~ ofg~s, ma~als, supplies, or fixt~es, o~er ~an in ~e ordina~ course ofbusine~, or goes out of bus[ne~, end the ~es due or ~ ~come due on th~ tran~ f~ prope~y on the fir~ day of ~ptember ofthe cu~ent ~end~ye~ ~e unpaid, the ~ co}]ec~r, ~ e~orce col- lation of~m uupaid ~es, may: a. ~ on or at.ch any pe~nal prope~y of the se]leu or b. ~the ~es remain unpaid 30 days ~r the da~ of the ~ansf~ or ~ination of busing, le~ on or at.ch any of ~e pro~y transfe~ed in the h~ of the ~zn~feree or ~cce~or in busing, or any other per- :_. ~nal pro~y of ~e tran~eree or ~occe~r in bust- ' ne~, but in either ~se the ]e~T or a~chment m~t be made wigan s~ months of~e ~ansfer or ~ination 'of busine~. (4) In ~ing ~e reme~ pm~ded in this subs~on.(d), ~e ~o~t of ~ =or yet de~ined shall be computed in a~rdance ~th G.S. 10~-359, ~d any appU~b]e ~unt ~1 ~ allowed. (1939, c. ~10, s. 1713; ~955, cc. 12~, 1264; !957. c. 1414. ss. 2-4; ~969, c 305, c 1029, s. 1; 1971, c. 806, s. 1; 1973, c. 564, s. 1; 1987, c. 45, s. 1; c. 93, s. 3.) . CASE and ~ ]~, ~nbling a ~ty ~ g~. his a~or. on whi& a nl~ d~t ~yer's ~k.a~unt for ~ ~ on a bulk ~e ~out d~menL ~e 9~ in ~e ~an~s of the ~tu~o~ of ~e ~ S~s ~d~, 115 ~.C. ;~ 24 ~ ~21 ~1~6). ~ ~ S~ T~ ofH~d~n v. M~- T~ H~ in ~e bands ora ~ colic,. fin-K~]l F~ ~o~}n M~, Inc. ~r Is eq~v~enl ~ ~n ~uflo~ ~nd ~N.~Ap~ ~2~ S~417 (19~1), ~e ~ ~ll~r, in lieu of ~lling real ~d~3~.C.~,~S.E~Td ~b f~ ~e ~H~on ~ dee ~e by A~ for B~efit of lon~ng~e~y~andM]l~or ~ f~ ~e ~fit ~ ~e ~