If the
Village Manager
, after a hearing held by him or her or for him or her by his or her designee, shall find that any person has willfully avoided the payment of any tax imposed by this chapter, he or she may suspend or revoke all Village licenses held by such tax evader. The person shall have an opportunity to be heard at such hearing to be held not less than fifteen days after being mailed notice, by certified mail, of the time when and the place where the hearing is to be held, addressed to said person at said person's last known place of business or home address. Any suspension or revocation of any license(s) shall not release or discharge the person from his or her civil liability for the payment of the tax nor from prosecution for such offense.
(Ord. 2005-09. Passed 4-11-05.)