(a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained a valid license shall be subject to the following civil penalties:
- (1) Ten thousand dollars ($10,000) for the first violation.
- (2) For each subsequent violation, the amount is to be multiplied by the sum of the current violation plus prior violations.
- (b) Civil penalties prescribed under this section shall be assessed, collected, and paid in the same manner as the motor fuel tax.
(Act 2011-565, p. 1084, §32.)