The minimum license fee under this title is $2.50. Except as otherwise provided in this title, the license fee shall be prorated quarterly, but not below $2.50, if an applicant applies after May 1 for a license that will become effective before the following April 30. A person who must have a license under this title but does not get the license on time shall pay to the clerk, in addition to the required license fee, a late fee. Subject to paragraph (3) of this subsection, the late fee shall be the sum of: 10% of the required license fee for the calendar month following the calendar month when the required license fee is due; and 2% of the required license fee for each calendar month or part of a month after that. A late fee imposed under this subsection may not exceed 30% of the required license fee for the license year. The Comptroller shall charge an issuance fee for each license that is issued or transferred.