A. The mayor, or the mayor's designee, or the department of business affairs and consumer protection, may suspend or revoke any license if it is determined after a hearing that the licensee, or any person controlled by the licensee, has willfully failed to pay or remit any tax, interest or penalty due or has willfully failed to pay any nontax debt. No license shall be suspended or revoked under this subsection A. if, within ten days after the issuance of a license suspension or revocation order the total tax and nontax liability, including interest or penalties, is paid.
B. Written notice of the hearing shall be given to the licensee at the licensee's last known address not less than five days before the hearing is scheduled.
C. No action taken under this section shall release or discharge any person who is responsible for paying or remitting any tax from civil liability or from prosecution for any violation of this chapter or any tax ordinance.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-27-05, p. 53211, § 1; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5)