The license official may, but shall not be required to, mail written notices, in the
form of a renewal application or other format as the license official deems appropriate,
that license taxes are due, but if notices are not mailed, there shall be published
a notice of the due date in a newspaper of general circulation within the town three
(3) times prior to the due date in each year. Failure to receive notice shall not
constitute a defense to prosecution for failure to pay the tax due or grounds for
waiver of penalties.
