(A) All license taxes imposed by this chapter shall be due and payable no later than July 1. If any person or business who conducts any business without first paying the applicable license tax and obtaining a privilege license shall be assessed an additional tax equal to 10% of the amount prescribed for the license. Any tax imposed on a new business shall be paid prior to the opening of the business.
(B) Unless otherwise provided, any person violating any section of this chapter shall be guilty of a Class 3 misdemeanor and, upon conviction, shall be subject to punishment in accordance with G.S. § 14-4. Unless otherwise provided, the maximum fine for a misdemeanor violation is $500.
(C) Unless otherwise specified, each day's continuing violation of any section of this chapter shall be a separate and distinct offense.
(Ord. 12-12, passed 12-10-2012)