Whenever any retailer or vendor not maintaining a place of business in this state, or both within and without this state, and authorized to collect the tax herein levied, fails to comply with any of the provisions of this subchapter or the Oklahoma Use Tax Code or any order, rules, or regulations of the 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. If any such retailer or vendor is a corporation authorized to do business in this state the Tax Commission may, after notice and hearing above provided, cancel the 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 subchapter, the Oklahoma Use Tax Code, or any order, rules, or regulations of the Tax Commission.
(Prior Code, § 7-510) (Ord. 1086, passed 8-26-1986)