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§ 105-368 GENERAL STATUTE~ O? NORTH CAROLINA division of the General Court of .Justice of the county in which the garnishee resides or doe& business, where the issues made shall be tried as in civil actions. lei [f the garnishee has not resoonded to the notice of garnishment as required by subsections Icl and ~d~. ~bov,~. w~thin 15 days after service of the notice, the' tax collector may file in the appropriate division of ti-? Genera'. Court of.Justice of the county in which the garnishee resides a cop3' o~ the notice of garnishment, accompanied bva written statement that the garnishee ha_~ not responded thereto and a reqhest for judgment, and the issues shall be tried as in civil actions (D The taxpayer may raise any defenses to the attachment or garnishment that he nmy h~ve in [he manner provided in subsection ~d~. above, for the garnishee. (gl The fee for serving a notice of garnishment .~hall be the same as that charged in a civil action. If judgment is entered in favor of the taxing unit by default or after hearing the garnishee shall become liable for ~he taxes, penai- ties and interest due by the taxpayer, plus the fees and costs of the action, but payment shall not he required trom amounts which are not to become due to th~ taxpayer until they actually come due. The garnishee may satist:v the judgment upon paving the amount thereof, and ifhe fails to do so, e::ecution may issue as provi~led by law. From any judgment or order entered either the taxing unit or the garnishee may appeal as provided by !aw. if, before or after judgment, adequate security is filed for the payment of the taxes, penalties. interest, and costs, the tax collector may release the attachment or gar- - nishment, or execution may be staved ai the request of the tax collector pend ng appeal but the fin'al judgn~ent shall bo paid or enforced as above provided If judgment is rendered against the taxing unit, it shall pay the fees and costs of the action. All fees collected by officers shal be disposed of in the same manner as other fees collected by such officers. (h) Tax collectors may proceed against the wages, salary, or other compensa- tion of officials and employe~s of tbis State and its figeneies, instrumentalities, and political subdivisions tn the manner provided in this section. If the taxpayer is an employee of the State, the notify of attachment shall be serYed upon him and upon the head or chief fiscal ofltcer of the department, agency, instrumentality, or institution by which he is employed. If the taxpayer is an employee ora political subdivision of the State Icountv, municipality, etc. L the notice of attachment shall be served upon him and 'upon the officer charged with making up the payrolls of the political subdivision by which he is employed. All deductions from the wages or salary of a taxpdyei' made pur- suant to this subsection {h) and remitted to the tax collector shall, pro tanto. constitute a satisfaction of the salary or wages due the taxpayer. (il ~11 Any person who. after written demand therefor, refuses to g~ve the tax cot ector or tax supervisor a iist of the names and addresses of all of his e np oyees who may be ab e for taxes, shall be guilty of a misdemeanor. (2) Any tax collector or ~ax supervisor who recei','es, upon his written demand, any st of employees ma':' not release or furnish that lis~ or any copy thereof, or disclose any name or information thereon, to any other person, aud may ~ot usfi that list in any manner or for any ~oUrpose not directly reiatsd to and in furtherance of the collection and reclosure of taxe~ Any: ~x collector or tax supervisor who violates or allows the violation 'of this subdivisioa (ill21 shall be guilty of a misdemeanor. 11939, c. 310. s. 1713: t95t. e. 1141. s. h 1955. cc. 1263. 1264: 1957. c. 1414. ss. 2-,I: 1969. c. 305: c. 1029. s. h 1971, c. 806. s. h 1979, c. t0.3. ss..3.4: I979, 2nd.$ess...c.~1085. s. 2:1981 c. 76. s. 1.~ 224