(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 such a valid license is subject to the following civil penalty.
(1) For the first violation the amount is $5,000.
(2) For each subsequent violation the amount is $10,000.
(b) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.