741.99 PENALTY.
   (a)   Any person engaging in or prosecuting any business, activity, trade or employment contrary to the Business and Taxation Code, 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 paying the license tax, be deemed guilty of a misdemeanor, punishable as provided in Section 101.99.
   (b)   Any person engaging in or prosecuting any business, activity, trade or employment contrary to the Business and Taxation Code, 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 five years.
   (c)   Except as may be herein otherwise expressly provided, any person violating any of the provisions of the Business and Taxation Code shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished as provided in Section 101.99 . The Mayor, acting as municipal judge, shall have concurrent jurisdiction with any other courts having jurisdiction for the trial of all misdemeanors arising under this section.
(Passed 6-17-57)