(a) All annual certificates issued under the provisions of § 705.04 of this article shall be for a period of one year beginning July 1 and ending on June 30 the following year.
(b) If a registrant shall at any time knowingly or willfully file false data or information required by § 705.04 of this article, or shall willfully refuse or neglect to file any tax report or to pay the tax or penalty, or any part thereof, required by W. Va. Code Ch. 11, or to pay any tax due the city, pursuant to any ordinance of the city, the City Collector-Treasurer shall set a hearing as prescribed in this article, notify the person by certified mail not less than 20 days prior to the hearing date to appear and show cause why such registration certificate should not be cancelled.
(Ord. passed 6-4-1984)