All provisions not inconsistent with this Article in Article 9, entitled “General Administration – Penalties and Remedies” of Subchapter I of Chapter 105 of the N.C. Gen. Stat., including but  not limited to, administration, auditing, making returns, promulgation of rules and regulations by the Secretary, additional taxes, assessment procedure, imposition and collection of taxes and the lien  thereof, assessments, refunds and penalties are hereby made a part of this Article and shall be applicable thereto. (1957, c. 1340, s. 5; 1973, c. 476, s. 193.)