(A) Civil penalty. Any person engaging in or prosecuting any business, profession, calling or vocation contrary to the provisions of this chapter, whether without obtaining a town license therefor before commencing the same, or by continuing the same after the termination of the effective period of any such town license, may, in addition to paying the prescribed license tax or fee, be liable for a penalty set by Council from time to time for each month or fraction thereof during which he or she has been in default of such payment.
(Prior Code, § 5-112)
(B) Criminal violations and penalties. Except as may herein be expressly provided otherwise, any person violation any provisions under this chapter shall, upon conviction thereof be fined an amount set by Council from time to time and each day or part thereof that any violation shall continue shall be deemed to constitute a distinct and separate offense and be punishable accordingly.
(Prior Code, 5-114)
Statutory reference:
Relating to state business franchise registration tax, see W. Va. Code § 11-12-9