(a) A penalty of five percent (5%) of the amount of the fee due and unpaid shall be added for any default for thirty days or less, and for each succeeding thirty days thereafter elapsing before payment there shall be an additional penalty of one percent (1%), all of which penalty shall be secured by the lien herein provided.
(b) The City may collect fees due and unpaid under this article together with accrued penalties, by any proceeding provided for under the Charter of the City or by any other proper proceeding provided for under the laws of the State of West Virginia.
(c) No person shall fail or refuse to make application for a license provided to be made under this article, or make any false or fraudulent statement in such application, with intent to evade the payment of the fee, or any part thereof, imposed by this article; or for any person to aid or abet another in any attempt to evade the payment of such fee, or any part thereof; or for the president, vice-president, secretary or treasurer of any corporation to make or cause or permit to be made for any corporation or association any such false statement in the application, with the intent to evade the payment of any such fee. And any person violating any of the provisions of this section shall be subject to a fine not to exceed one hundred dollars ($100.00), or imprisoned in the City jail for a period not to exceed thirty days, or punished by both such fine and imprisonment, at the discretion of the City Police Court Judge.
(d) No person liable for any fee hereunder, after a period of thirty days from the date when any fee or any part thereof, is due and payable, shall fail or refuse to pay such fee, and any person so failing or refusing to pay such fee shall be punished by the imposition of penalties and punishment as herein provided for, for failure to make the application for a license hereunder. Each separate day for which any business, profession or occupation is carried on by any person without complying with the requirements of this article, as set out in this section, shall constitute a separate offense.