Any person engaging in or prosecuting any business, activity, trade or employment which requires a license under any of the provisions of this Code or other ordinances of the City, whether without obtaining a license therefor before commencing the same, or by continuing the same after the termination of the effective period of any such license, shall, in addition to paying the license fee, be liable to the following penalties:
(a) If the license fee to which any person is subject is an annual one, or for a period of one month or more, ten percent (10%) of such fee for each month or part thereof during which such party has been in default; if the license fee aforesaid is for any period less than one month, ten percent (10%) of such fee for each such period or part thereof during which he has been in default; and if the license fee aforesaid is for the doing of a single act, ten percent (l0%) of such fee for each such act done while in default.
(b) Such penalty shall be deemed a license fee and shall be assessed and collected in the manner prescribed in the respective provisions of this Code or other ordinances of this City for the assessment and collection of such license fee; except, that the certificate of license issued therefor and the report thereof made to the Finance Director shall indicate separately the amount of the license fee and the penalty. It shall be the duty of the City Clerk, or the officer who issues the certificate of license, to state therein the full amount of the tax thereof and the penalty separately; and it shall be the duty of the Director to collect the full amount thereof and the penalty.
(1968 Code §14-12)