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• <br /> of Everett, or if no such address is shown, to such address <br /> as the City Clerk is able to ascertain by reasonable effort. <br /> Failure of the taxpayer to receive any such mailed notice <br /> shall not release the taxpayer from any tax or any penalties <br /> thereon, nor shall such failure operate to extend any time <br /> limit set by the provisions of this chapter. <br /> Section 30: Unlawful Acts. <br /> It shall be unlawful: <br /> A. For any person to engage in business without <br /> have obtained a certificate of registration as <br /> provided in this chapter, or for any person to <br /> engage in business after their business license <br /> has been revoked; <br /> B. For the president, vice-president, secretary, <br /> treasurer, or other officer of any company to <br /> cause or permit the company to engage in business <br /> without having obtained a "business license" as <br /> provided in this chapter; <br /> C. For any person to tear down or remove any order <br /> or notice posted by the city; <br /> D. For any person to aid or abet another in any <br /> attempt to evade the payment of any tax or any <br /> part thereof; <br /> E. For any person to fail or refuse to permit the <br /> examination of any book, paper, account, record, <br /> or other data by the audit department or its duly <br /> authorized agent. <br /> F. For any person to make any false or fraudulent <br /> return or false statement in any return, with <br /> intent to defraud the city or evade the payment of <br /> any tax, fee or part thereof. <br /> Any person committing an unlawful act as defined in this <br /> section, or violating or failing to comply with any of the <br /> provisions of this chapter or any lawful rule or regulation <br /> adopted by the City Clerk pursuant thereto, upon conviction <br /> thereof, shall be punished by a fine in any sum not to <br /> exceed five thousand dollars, or by imprisonment for a term <br /> not exceeding six months or by both such fine and <br /> imprisonment. <br /> Section 31: License Fee Additional to Others. <br /> The license fee and tax herein levied shall be in addition <br /> to any license fee or tax imposed or levied under any law or <br /> 32 <br />