In an effort to collect more than $150 million in back taxes, North Carolina began an initiative called "Project Collect Tax" late last year. "This is money that would pay the cost of educating our children, of paving our roads and highways, of keeping our air and our environment clean," North Carolina Governor Mike Easley said in a press release.

To actually collect the money, the state's Department of Revenue sent letters to an estimated 490,000 people with tax payments over 90 days overdue. As an added incentive to pay up, the Department of Revenue recently began posting the names and addresses of individuals who were not persuaded by other means to pay up. Additionally, the department is also posting the type of tax (e.g. income, sales, employment, etc) and amount owed.

The site very dryly advises, "to ensure that your name does not appear on this list, please comply with all North Carolina tax laws by filing and paying state taxes on time."

Currently, nearly 100 people are listed on the list.