If the Mayor or other city official responsible for the issuance of a city license, permit or other approval, including, but not limited to, a liquor license, after hearing held by or for him or her, shall find that any person has willfully evaded payment or collection and remittance of the tax imposed by this chapter, he or she may suspend or revoke the city license, permit or other approval held by such tax evader. The person shall have an opportunity to be heard at such hearing to be held not less than seven days after notice is given to him or her of the time and place of the hearing to be held, addressed to him or her at his or her last known place of business. Pending the notice, hearing and finding, any license, permit or other approval issued by the city to the person may be temporarily suspended. No suspension or revocation hereunder shall release or discharge the person from his or her civil liability for the payment or collection and remittance of the tax, nor from prosecution for such offense.
(Ord. 13-004, passed 3-6-13) Penalty, see § 119.99