tax; posting business franchise registration certificate. If any person for more than thirty days: (1) Engages in business without posting a business franchise registration certificate in the place of business in the manner required by law; (2) engages in business without payment of the business franchise registration tax when required by law; (3) engages in business after expiration of the period of time for which such certificate was granted without obtaining a new certificate; or (4) engages in business after the business franchise registration has been revoked, such person is guilty of a misdemeanor, and, upon convuiction thereof, shall be fined $100. Each day or part thereof that any violation continues is a separate offense and punishable accordingly: Provided, That the Tax Commissionetr shall promulgate rules and regulations pursuant to chapter twenty-nine-a of this code relating to the posting of business franchise registration certificates, and violations of those rules and regulations shall constitute an offense under this section.
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