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(a) Penalty. If any person engages in or prosecutes any business, activity, trade or employment without obtaining a license therefor before commencing the same or continues the same after the termination of the effective period of any such license, there shall be added to the amount of the license tax required by the provisions of this article a penalty equal to five percent (5%) of the amount of such license tax if the failure to pay the required license tax is for not more than one month, with an additional five percent (5%) for each additional month or fraction thereof during which failure continues, such penalty not to exceed fifty percent (50%) of the required license tax; provided, that such penalties shall be waived if failure to pay the required license tax was due to reasonable cause and not due to willful neglect.
(b) Back Taxes and Penalty Liability for One Year. 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 to the payment of all back taxes and penalties for a period not exceeding one year.
(Ord. 1424. Passed 9-15-83.)