City of San Mateo Law Library
City of San Mateo Municipal Code.

5.27.020 CONVICTION NOT WAIVER.

The conviction and punishment of any person for transacting any business without a tax payment or a permit as required by this title shall not excuse or exempt such person from the payment of any tax or fee due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution for any violation of the provisions of this title.