If the Village President, after a hearing held by him or her or his or her designee, shall find that any owner has willfully avoided the payment of any tax imposed by this subchapter, he or she may suspend or revoke all village licenses held by such owner. 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 the owner at its last known place of business. Any suspension or revocation of any licensers 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. 4254, passed 3-2-2015) Penalty, see § 37.999