(a) Any person engaged in or prosecuting any business, activity, trade or employment contrary to the provisions of this article, whether without obtaining a license therefor before commencing the same, or by continuing the same after termination of the effective period of any such license, shall, in addition to all other penalties provided for in this article, be liable to 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 or by any other means of disposition of the business, it shall be his duty to notify the City Recorder 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 thereof.
(c) Unless the notice shall have been given to the City Recorder as above provided, such seller or transferor and purchaser or transferee shall be jointly liable to the City for the amount of all taxes, additions to tax, penalties and interest due and unpaid under the provisions of this article. (Ord. 1988-5. Passed 5-3-88.)