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• § 16A-8 CHARLOTTESVILLE CITY CODE § 16A-9 cupation or profession or operating any machine or device or doing anything for the conduct of which a license tax is required under this chapter, without first obtaining such li- cense, shall be subject to a penalty of five per centum of the amount of the license tax then due, but such penalty shall in no case be less than two dollars and such penalty shall be as- sessed and paid along with the license tax and shall become a part of the license tax and there shall be collected interest at six per centum per annum on the tax and penalty from date • on which the tax becomes delinquent, and such person, firm or corporation shall be guilty of a misdemeanor, and shall be fined not less than five dollars nor more than one hundred dollars for each day he is in default. (4-7-69, § 90.) Sec. 16A-8. Assessment of tax upon failure to do so in previ- ous years. 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 section 16A-7. (4-7-69, § 90.) Sec. 16A-9. Records generally. Every person liable for a license tax under this chapter 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, commissions, receipts, contracts or orders accepted, required to be made for the computation of the 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 238.6 Supp. # 12, 8-69 •