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

Full text of North Carolina North Carolina General Statutes § 105-235 — Every day's failure a separate offense., with citation guidance and answers to common questions.

§ 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 the Secretary of Revenue, or to perform any duty enjoined by this Subchapter, by any 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. History (1939, c. 158, s. 906; 1973, c. 476, s. 193.)

Source: official North Carolina text · Last verified 2026-08-27

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Frequently Asked Questions About North Carolina § 105-235

What does North Carolina General Statutes § 105-235 cover?

Section 105-235 ("Every day's failure a separate offense.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite North Carolina § 105-235?

A common citation format is "North Carolina General Statutes § 105-235" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of North Carolina law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.

How does North Carolina § 105-235 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.