business is carried on. (b) Penalty for failure To register Any person engaged in business as a producer or an export warehouse proprietor who willfully fails to pay the occupation tax shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense. 5912. Payment of tax (a) Condition precedent to carrying on business No person shall be engaged in or carry on any trade or business subject to the occupational tax until such person has paid such tax. (b) Computation (1) In general The occupational tax shall be imposed— (A) as of on the first day of July in each year, or (B) on commencing any trade or business on which such tax is imposed. (2) Period In the case of a tax imposed under subparagraph (A) of paragraph (1), the occupational tax shall be reckoned for 1 year, and in the case of subparagraph (B) of such paragraph, it shall be reckoned proportionately, from the first day of the month in which the liability to such tax commenced, to and including the 30th day of June following. (c) Method of payment (1) Payment by return The occupational tax shall be paid on the basis of a return under such regulations as the Secretary shall prescribe. (2) Stamp denoting payment of tax After receiving a properly executed return and remittance of any occupational tax, the Secretary shall issue to the taxpayer an appropriate stamp as a receipt denoting payment of the tax. This paragraph shall not apply in the case of a return covering liability for a past period. 5913. Provisions relating to liability for occupational taxes (a) Partners Any number of persons doing business in partnership at any one place shall be required to pay a single occupational tax. (b) Different businesses of same ownership and location Whenever more than one of the pursuits or occupations described in this subchapter are carried on in the same place by the same person at the same time, except as otherwise provided in this subchapter, the occupational tax shall be paid for each according to the rates severally