(a) For every license to operate as a retail dealer in and of non-intoxicating beer, where such beer may be consumed on the premises thereof, the annual license fee shall be $50 for each place of business; provided, however, that, such license fee for social, fraternal or public groups not operating for profit and having been in continuous operation for two years or more immediately preceding the date of application shall be $5.
(b) For every license to operate as a retail dealer in and of non-intoxicating beer, where such beer is not consumed on the premises, the annual license fee shall be $5 for each place of business.
(c) For every license to act or operate as a wholesaler and distributor of non-intoxicating beer, the annual license fee shall be $50 for each place of business within the town.
(d) For the license to act or operate as a brewer, the annual license fee shall be $500 for each place of manufacture within the town.
(e) For a failure to pay the license fees imposed by this article, the person owing such fee shall be required to pay a penalty in addition to the license fees above provided. The amount of the penalty shall equal 10% of the annual fee imposed on persons operating in such capacities for each month or fractional part thereof during which the license fee remained unpaid.