(a) Any person engaging in or prosecuting any business contrary to provisions of this article, whether without obtaining a certificate therefore before commencing the same, or by continuing the same after the termination of the effective period of such certificate, 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 business within the city, by reason of the discontinuance, sale or transfer of by any other means of disposition of the business, it shall be his or her duty to notify the City Collector-Treasurer in writing of the discontinuance, sale or transfer or other disposition of the business, the date thereof and the name and address of the seller or transferor and purchaser or transferee shall be jointly liable to the city, for the amount of all taxes and penalties under the provisions of §§ 705.03 and 705.99 of this article.
(Ord. passed 6-4-1984)