(A) Any person who engages in any of the occupations taxed by this chapter without paying the occupation tax imposed therefor is guilty of an offense against the city and, upon conviction thereof, shall be fined as provided in § 10.99 of this code of ordinances.
(B) If the occupation tax due from any person under the provisions of this chapter remains due and unpaid for a period of ten days, there shall be imposed upon him or her an additional fee of $25.
(Prior Code, § 111.006) Penalty, see § 111.999