Section 40-17-351
Civil penalties.
(a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained a valid license shall be subject to the following civil penalties:
(1) Ten thousand dollars ($10,000) for the first violation.
(2) For each subsequent violation, the amount is to be multiplied by the sum of the current violation plus prior violations.
(b) Civil penalties prescribed under this section shall be assessed, collected, and paid in the same manner as the motor fuel tax.
(Act 2011-565, p. 1084, §32.)