(a) Any person engaging in or prosecuting any business, activity, trade or employment contrary to the provisions of this article, whether without obtaining a license therefore 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 for a penalty of fifty dollars ($50.00) for each month or fraction thereof during which he has been in default of the business registration tax.
(b) 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. The City Recorder shall state therein the full amount of the tax thereof and the penalty separately, and the City Manager shall collect the full amount thereof and the penalty.
(c) 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 this article. (Ord. 1988-5. Passed 5-3-88.)