(A) If any person shall continue a business, trade, employment or profession, or to do the act, after the expiration of a license previously issued therefore, without obtaining a new license, the person shall be guilty of a misdemeanor and, upon conviction, shall be fined and/or imprisoned in the discretion of the court, as provided in § 10.99, but the fine shall not be less than 20% of the tax in addition to the tax and the cost. The penalties for delayed payment provided for in this section shall not impair the obligation to procure a license in advance or modify any of the penalties for failure to do so.
(B) Any person who shall willfully make any false statement in any application for a license under any section of this chapter or schedule shall be guilty of a misdemeanor and, upon conviction, shall be fined and/or imprisoned in the discretion of the court as provided in § 10.99, which fine shall not be less than the amount of tax specified under the section, and shall be in addition to the amount of the tax.
(Ord. 08-07, passed 4-29-2008)