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maintained outside the city, copies of the appropriate books and . records shall be sent to the Commissioner's office upon demand. (c) Whenever it comes to the knowledge of the Commissioner that a person liable for a license issuance fee or license tax has not kept, or is not keeping and preserving the records herein provided for, the Commissioner shall proceed to estimate the gross receipts of such person and assess such person with the license issuance fee and license tax provided by this chapter upon the business so estimated and, in addition, shall assess the penalty hereinafter provided for. (d) Every person who shall fail or refuse to keep the records required by this section shall be assessed with and pay a penalty of fifty dollars ($50.00), in addition to the license issuance fee and license tax imposed. Any person who shall continue to violate the provisions of this section requiring such records to be kept, after written notice from the Commissioner, shall be subject to a further penalty of fifty dollars ($50.00) for each month such violation shall continue after the giving of such notice, both of which penalties shall be assessed and collected in the same manner as taxes are assessed and collected. Liability for such penalty shall not prevent such persons from being subject to prosecution for violating the chapter, with potential court punishment being that allowed upon conviction of a Class I misdemeanor. Section 14-15. License tax categories and rates. (a) Except for the license issuance fee imposed by Section 14-1 of this chapter, no license fee or tax shall be imposed pursuant to the provisions of this chapter on any person whose gross receipts from a business, profession or occupation subject to licensure are fifty thousand dollars ($50,000) or less. (b) Except as otherwise provided in this chapter, any business with gross receipts of more than fifty thousand dollars ($50,000) shall be subject to a license tax based on the prior calendar year's gross receipts, including the first fifty thousand dollars ($50,000) of such gross receipts, at the rate set forth below for each class of enterprise. Section 14-16. Class I: Contractors and speculative builders. (a) Any person engaging in any of the businesses hereinafter set forth on a contract basis or on such person's own account for sale is deemed a contractor or speculative builder and is classified as a Class I business for license tax purposes. The rate set forth shall be sixteen cents ($0.16) per one hundred dollars ($100.00•) of gross receipts. The following types of businesses, among others, shall be considered part of this class: (1) Air conditioning. . (2) Brick, stone and other masonry. (3) Building and carpentry. Page 21 of 34