Any person who engages in any of the occupations taxed by this chapter without first paying the Occupation Tax imposed therefor in advance of such operation is guilty of an offense against the City, and upon conviction thereof shall be punished as provided in section 1-108 of this Code. A penalty in the form of increased tax may be levied upon any person not paying the tax within fifteen (15) days after it is due. (Prior Code § 2-2, as amended)