If the mayor, after hearing held by or for him, shall find that any person has wilfully avoided collection or remittance of the tax imposed by this chapter, he may suspend or revoke all city licenses held by such person. The owner, manager or operator of the hotel or motel accommodations shall have an opportunity to be heard at such hearing to be held not less than five days after notice of the time and place of the hearing addressed to the owner, manager or operator at his last known place of business. The suspension or revocation of any license shall not release or discharge the owner, manager or operator of hotel or motel accommodations from his civil liability for the collection or remittance of the tax nor for prosecution of such offense. (Ord. 1653 § 1 (part), 1998)