ARTICLE I. BUSINESS LICENSE TAX IN GENERAL; ADMINISTRATION

Sec. 14-15. Violations and penalties.

It shall be unlawful and constitute a misdemeanor for any person to conduct a business or to engage in a profession, trade or occupation before procuring a license as required under the provisions of this chapter. It shall also be unlawful and constitute a misdemeanor for any person to violate any other provisions of this chapter. Any person who is convicted of violating any of the provisions of Articles I or II of this chapter shall be punished by a fine not to exceed three hundred dollars ($300.00). Each day any person shall continue to violate any of the provisions of this chapter shall constitute a separate offense. Any criminal prosecution brought under this section shall not be deemed to relieve any person from any civil liability for the tax due including penalty and interest. The collection of any tax imposed under this chapter may be enforced by any remedy allowed under the laws of the Commonwealth of Virginia.