§ 6-3. Violation of tax Acts; refusal, revocation, or suspension of license.
(a) In addition to other grounds specified in this Act, the State Commission or the
local liquor control commissioner, on complaint of the Department, shall refuse the
issuance or renewal of a license, or suspend or revoke the license, of any person,
for any of the following violations of any tax Act administered by the Department:
1. Failure to make a tax return.
2. The filing of a fraudulent return.
3. Failure to pay all or part of any tax or penalty finally determined to be due.
4. Failure to keep books and records.
5. Failure to secure and display a certificate or sub-certificates of registration,
6. Wilful violation of any rule or regulation of the Department relating to the administration
and enforcement of tax liability.
(b) Upon receiving notice from the Department that a violation of any of items 1 through
6 of subsection (a) have been corrected or otherwise resolved to the Department's
satisfaction, the Commission may vacate an Order of Revocation.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.