In the event of the stealthy departure of a taxpayer, the landlords, hoteliers, owners and intermediaries mentioned in article L. 2333-33 may only be exempted from liability if they have notified the mayor within eight days and lodged an application for exemption with him, addressed to the judge of the judicial court. The professionals mentioned in I and II of article L. 2333-34 may submit an application for exemption under the same formal conditions within two months of the invoicing of the stay, when they can prove that they were unable to obtain payment of the tax from the taxable person.
The mayor forwards this application within twenty-four hours to the judge of the judicial court, who rules without costs.
Failing notification under the conditions provided for in the first two paragraphs of this article, the tax is payable by the landlords, hoteliers, owners, intermediaries and professionals mentioned in I and II of article L. 2333-34.