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9 <br /> § 105-236. Penalties; situs of violations; penalty disposition. <br /> (a) Penalties. -The following civil penalties and criminal offenses apply: <br /> (2) Failure to Obtain a License. - For failure to obtain a license before engaging in a <br /> business,trade or profession for which a license is required,the Secretary shall assess a <br /> penalty equal to five percent(5%) of the amount prescribed for the license per month or <br /> fraction thereof until paid, not to exceed twenty-five percent (25%) of the amount so <br /> prescribed, but in any event shall not be less than five dollars ($5.00). In cases in which the <br /> taxpayer, after written notification by the Department, fails to obtain a license as required <br /> under G.S. 105-449.65 or G.S. 105-449.131, the Secretary may assess a penalty of one <br /> thousand dollars ($1,000). <br />