If the village manager, after a hearing held by the village manager or the village manager's designee, finds that any owner has wilfully avoided the payment of any tax imposed by this chapter, the village manager may suspend or revoke all village licenses held by such tax owner. The owner shall have an opportunity to be heard at such hearing to be held not less than ten (10) days after being mailed notice of the time when and the place where the hearing is to be held, addressed to him at his 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. 04-16-14-O1, 4-16-2014)