Whenever any retailer or vendor not maintaining a place of business in this state, or both within and without this state, authorized to collect the use tax herein levied, fails to comply with any of the provisions of this article or the State Use Tax Code or any order, rules or regulations of the State Tax Commission, said 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 this state may, after the notice and hearing above provided, cancel said corporation’s license to do business in this state and shall issue a new license only when such corporation has complied with the obligations under this article, the State Use Tax Code, or any order, rules or regulations of the State Tax Commission.
(Ord. 168, passed - -)