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.GENERAL ASSEMBLY OF NORTH CAROUNA SESSION 1985 <br /> 1 and is punishable by imprisonment for up to two years and a fine <br /> 2 of not less than one hundred dollars ($100. 00) nor more than one <br /> 3 thousand dollars ($1,000) . . <br /> (f) Taxes recoverable by action. . If a transferor fails , <br /> 5 to pay a tar imposed by this act within 30 days of the tax <br /> 6 collectors demand that he pay the tax, the tax may be recovered <br /> 7 by Dare County in an action brought in the superior court of the <br /> 8 county. . In an action to recover a tax imposed under this act, . <br /> 9 costs of court shall include a fee to the county of twenty-five <br /> 10 dollars ($25. 00) for the expense of collection._ The court may <br /> 11 award attorney's fees to the county. . <br /> 12 (g) Effective date; application. _ A tax levied under <br /> 13 this act shall become effective on the first day of a month, as <br /> ,-M1/4 designated in the resolution levying the tax, and nay not become <br /> 15 effective for at least 20 days after the adoption of the <br /> 16 resolution. . A tax levied under this act applies to instruments <br /> 17 that are recorded on or after the effective date of the levy, <br /> 18 except instruments recorded on or after that date that convey an <br /> 19 interest in real property pursuant to a written contract made <br /> • 20 before the effective date. <br /> 21 04 Repeal. _ A tax levied by this act may be repealed <br /> 22 by a resolution adopted by the Dare County Board of <br /> 223h . under <br /> act shall <br /> • Repeal <br /> f:frstsda:a:f a month <br /> 25 instruments recorded on or after the effective date of the <br /> 26 repeal. . Repeal of a tax levied under this act does not affect a <br /> 1 27 liability for this tax that attached before the effective date of <br /> 28 the repeal. . <br /> Senate Bill 90 3 <br />