741.12  BACK TAXES.
   Any person engaging in or prosecuting any business, activity, trade or employment contrary to this article, whether without obtaining a license therefor before commencing the same or by continuing the same after the termination of the effective period of any such license, shall, in addition to all other penalties provided for in this article, be liable to the payment of all back taxes and penalties for a period not exceeding five years.
(6-20-60)