A. Whenever any person fails to comply with any provision of this chapter relating to the sales tax or any rule or regulation of the tax commission relating to the sales tax prescribed and adopted under this chapter, the tax commission, upon hearing, after giving the person ten (10) days' notice in writing specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person.
B. The tax commission shall give to the person written notice of the suspension or revocation of any of his permits.
C. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
D. The tax commission shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this chapter relating to the sales tax and the regulations of the tax commission.
E. If a permit is revoked, the tax commission may seal and padlock the place of business for which the permit was issued. (MC Ord. 39A §28, 1971)