Any person engaging in or prosecuting any business, activity, trade or employment contrary to the provisions of Chapter One of this Business and Taxation Code, whether without obtaining a license before commencing the same, or by continuing the same after the termination of the effective period of any such license, shall, in addition to paying the license fee, be liable to the following penalties: if the license fee to which he is subject is an annual one, or for a period of one month or more, ten percent of such fee for each month or part thereof during which he had been in default; if the license fee aforesaid is for any period less than one month, ten percent of such fee for each such period or part thereof during which he has been in default; and if the license fee aforesaid is for the doing of a single act, ten percent of such fee for each such act done while in default. Such penalty shall be deemed a license fee and shall be assessed and collected in the same manner prescribed in this article for other license fees, except that the certificate of license issued therefor shall indicate separately the amount of the license fee and the penalty. It shall be the duty of the City Clerk or other officer who issues the certificate of license, to state therein the full amount of the tax thereof and the penalty separately, and it shall be the duty of the officer charged with the collection of the tax on such license to collect the full amount thereof and the penalty.
The penalty provided for and required to be paid by reason of default, as provided for by this section, shall be cumulative and in addition to all other taxes, penalties, forfeitures and fines provided for by Chapter One of this Business and Taxation Code.
(1947 Code §17.18)