If the director ascertains that any person has fraudulently, or with intent to evade
the payment of proper license taxes, failed or refused to obtain a proper license
as required by the provisions of this chapter, for any one or more of the three license
years last past, or for the then current license year, and the liability therefor
is ascertained, the omitted or additional license tax or taxes and the normal penalty
prescribed shall be assessed for each and every year of the three license years last
past and for the current license year, for which that person was assessable, together
with an additional penalty thereon of 50 percent of the unpaid tax or taxes. Failure
to obtain the license as is required by the provisions of this chapter shall be taken
as prima facie evidence of an intent to so evade the taxes. (Code 1963, Sec. 20-23;
Ord. No. 3834, 11/18/95, Sec. 2)
