Any person engaged 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 business, 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 herein, be liable to the payment of all back taxes and penalties for a period of not more than five years. (1947 Code §17.19)