Whenever any retailer or vendor not maintaining a place of business in the state, or maintaining a place of business both within and without the state, and authorized to collect the tax herein levied fails to comply with any of the provisions of this subchapter or the State Use Tax Code, being 68 O.S. §§ 1401 et seq., or any orders, rules or regulations of the Tax Commission, the Tax Commission, upon notice and hearing as provided for in 68 O.S. § 1408, may 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, then it may, after the notice and hearing above provided, cancel said corporation’s license to do business in the state, and shall issue a new license only when such corporation has complied with the obligations under this chapter, the State Use Tax Code, being 68 O.S. §§ 1401 et seq., or any orders, rules or regulations of the Tax Commission.
(Prior Code, § 7-609) (Ord. 2007-02, passed 7-10-2007) Penalty, see § 34.999