Whenever any person shall fail to pay any taxes herein provided, or when any owner, manager or operator of a hotel or motel in the Village shall fail to collect the tax hereby imposed from any person who has the ultimate liability for payment of the same, the Village Attorney shall, upon request of the Village Manager, bring or cause to be brought an action to enforce the payment of said tax on behalf of the Village in any court of competent jurisdiction. If the Village President, after a hearing held by or for him, shall find that any hotel or motel owner, manager or operator has wilfully evaded his responsibility to collect the tax imposed by this Section, he may suspend or revoke all Village licenses, including but not limited to any liquor license issued under this Code, held by such person. Said person shall have an opportunity to be heard at such hearing, to be held not less than five (5) days after notice is given of the time and place thereof, addressed to him at his last known place of business. Pending notice, hearing and finding, any license of which such person may be possessed may be temporarily suspended by the Village President. Any suspension or conviction resulting from such hearing shall not relieve or discharge any civil liability for nonpayment of the tax due.