(1) A person who fails to apply for registration as required under sections 12 and 112(12) is liable to a penalty equal to double the amount of output tax payable from the time the person is required to apply for registration until the person files an application for registration with the Comptroller.
(2) A person who fails to display the certificate of registration issued by the Comptroller as required by section 13(11) is liable to a penalty of $100 per day for each day or portion of the day that the failure continues.