Whenever any retailer or vendor not maintaining a place of business in the state, or 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’s 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 the retailer or vendor, and if any retailer or vendor is a corporation authorized to do business in the state 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 the corporation has complied with the obligations under this subchapter, the state’s Use Tax Code, or any order, rules or regulations of the Tax Commission.
(2002 Code, § 35.71) (Ord. 232, passed 10-13-1986)