If the village president, after a hearing held by him or his designee, shall find that any owner has willfully avoided the payment of any tax imposed by this chapter, he may suspend or revoke all village licenses held by such owner, including business licenses and local liquor licenses. The owner shall have an opportunity to be heard at such hearing to be held not less than 10 days after being mailed notice of the time when and the place where the hearing is to be held, addressed to the owner at its last known place of business. Any suspension or revocation of any licenses shall not release or discharge the owner from his or her civil liability for the payment of the tax nor from prosecution for such offense.
(Ord. No. 2020-04-3470)