(a) Any person engaging in or prosecuting any business contrary to the provisions of this article, whether without obtaining a Municipal license before commencing the business or by continuing the conduct of business after the termination of the effective period of any such Municipal license, shall, in addition to all other penalties provided in this article, be liable for the payment of all back taxes and penalties for a period not exceeding five years.
(b) Whenever any person ceases to engage in a business in this Municipality by reason of the discontinuance, sale, or transfer or by any other means of disposition of the business, it shall be his duty to notify the Recorder, in writing, of the cessation of business. The notification shall include the date of cessation, the name and address of the seller or transferor and purchaser or transferee.
(c) Unless the notice shall have been given to the Recorder as provided above, such seller or transferor and purchaser or transferee shall be jointly liable to this Municipality for the amount of all taxes and penalties accrued under the provisions of this article.
(1978 Code Sec. 8-14)