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TAXES ON LICENSES 37 of the license tax and there shall be collected interest at six per centum per annum on said tax and penalty from date on which said tax becomes delinquent, and such person, firm or corporation shall be guilty of a misdemeanor, and shall be fined not less than $5.00 nor more than $100.00 for each day he is in default; provided, however, that the penalty of five per centum herein provided, shall not be construed to apple to licenses for motor driven vehicles as provided in Section, 89 hereof. (g) Omitted License Taxes. If the Commissioner of Revenue ascertains that any person has not been assessed with a license tax which should have been levied under the provisions of the license tax ordinance for any license year of the three license tax years, last preced- ing, or for the then current license tax year, it shall be the duty of the Commissioner of Revenue to assess the person with the proper license tax for the year or years omitted, adding thereto the penalty set forth in paragraph F. (h) Keeping Proper Records. Every person liable for a license tax under this ordinance which is based on actual or probable purchases or sales, actual or probable commissions, gross receipts from a business or profession, contracts or orders accepted or graded in any other way, shall where such tax is based on actual or probable pur- chases, or sales, keep all invoices and a record of all purchases and from whom made, a record of all sales and where other- wise based, keep a record of all commissions, gross receipts, and contracts or orders accepted, from whom received and with whom made, and the report of such purchases, sales, commis- sions, receipts, contracts or other accepted, required to be made for the computation of said license tax, shall be taken from such invoices and records, and general books of account. All such invoices and records and general books of account shall be open to inspection and examination by the Director of Finance, Commissioner of the Revenue, License Inspector or any other officer of the City of Charlottesville charged in any manner with the duty of assessing or collecting license taxes. Any person who shall fail or refuse to keep such invoices and records as above provided, shall be assessed with and pay a penalty, of $25.00, in addition to the license tax imposed.