§ 45-20. Violation of tax Acts; refusal, revocation, or suspension of license or agent identification
(a) In addition to other grounds specified in this Act, the Department of Agriculture
and Department of Financial and Professional Regulation, upon notification by the
Department of Revenue, shall refuse the issuance or renewal of a license or agent
identification card, or suspend or revoke the license or agent identification card,
of any person, for any of the following violations of any tax Act administered by
the Department of Revenue:
(1) Failure to file 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-certificate of registration,
(6) Willful violation of any rule or regulation of the Department relating to the
administration and enforcement of tax liability.
(b) After all violations of any of items (1) through (6) of subsection (a) have been
corrected or resolved, the Department shall, upon request of the applicant or, if
not requested, may notify the entities listed in subsection (a) that the violations
have been corrected or resolved. 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
of Revenue's satisfaction, the Department of Agriculture and the Department of Financial
and Professional Regulation may issue or renew the license or agent identification
card, or vacate an order of suspension or revocation.
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