739.27 COLLECTION OF BACK TAXES.
   Any person engaging in or prosecuting any business, activity, trade or employment contrary to the provisions of 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 for the payment of all back taxes and penalties for a period not exceeding five years. (7-1-68)