§ 18-45. Collection of back taxes.

Latest version.

Any person engaging in or prosecuting any business, activity, trade or employment contrary to the provisions of this chapter, whether without obtaining a license before commencing the business, activity, trade or employment, or by continuing the business, activity, trade or employment after the termination of the effective period of any such license, shall, in addition to all other penalties provided for in this chapter, be liable to the payment of all back taxes and penalties for a period not exceeding five years.

(Bill No. 7571, 4-15-2013)

                    
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