Whenever any retailer or vendor not maintaining a place of business in the state, or both within and without the state, authorized to collect the use tax herein levied fails to comply with any of the provisions of this subchapter or the state use tax code, or any orders, rules or regulations of the State Tax Commission, the Tax Commission may, upon notice and hearing as provided for in 68 O.S. § 1408, by order revoke the use tax permit, if any, issued to such retailer or vendor, and if any such retailer or vendor is a corporation authorized to do business in the state, may, after the notice and hearing above provided, cancel said corporation’s license to do business in the state, and the Tax Commission shall issue a new license only when such corporation has complied with the obligations under this subchapter, the state use tax code or any orders, rules or regulations of the State Tax Commission.
(Prior Code, § 7-508) (Res. 2007-05, passed 4-2-2007)