§ 11-2-6 VIOLATION OF RETAILERS’ OCCUPATION TAX ACT.

   In addition to other grounds specified in this article, the Liquor Control Commissioner may refuse the issuance or renewal of a retail license, or suspend or revoke such license, for any of the following violations of the state law:

   (A)   Failure to make a tax return;

   (B)   The filing of a fraudulent return;

   (C)   Failure to pay all or part of any tax or penalty finally determined to be due;

   (D)   Failure to keep books and records;

   (E)   Failure to secure and display a certificate or subcertificates of registration; and/or

   (F)   Willful violation of any rule or regulation of the state relating to the administration and enforcement of tax liability.

Cross-reference:

   Retailers’ Occupation Tax Act, see Ch. 5, Art. 1