If the city, after a hearing held by the City Administrator or for him by his designee, shall find that any owner has willfully avoided the payment of any tax imposed by this section, he may suspend or revoke all city licenses held by such tax evader. The owner shall have an opportunity to be heard at such hearing to be held not less than ten days after being mailed notice of the time when and the place where the hearing is to be held, addressed to him at last known place of business. Any suspension or revocation of any license(s) shall not release or discharge the owner from his civil liability for the payment of the tax nor from prosecution for such offense.
(Ord. O-08-08, passed 3-24-08)