Kansas Statutes Chapter 79. Taxation § 79-3407. Suspension or revocation of licenses; hearing

Whenever any distributor, manufacturer, importer or exporter is 10 days delinquent in the payment of any such tax, penalty or interest, or any distributor, manufacturer, importer, exporter or retailer is 10 days delinquent in the making of any such report, or shall make any false report or statement or application purporting to be under the provisions of this act, or shall make any false statement in any application, report or statement required by or purporting to be under the provisions of this act, or purporting to be under the rules and regulations promulgated by the director under such provisions, or shall have willfully or persistently violated any of the provisions of this act or of any rules and regulations made thereunder, the director upon conducting a hearing as provided in this section and upon finding to the director's satisfaction upon such hearing, that such distributor, manufacturer, importer, exporter or retailer has been delinquent, or has violated provisions of this act, may revoke any or all licenses issued to such distributor, manufacturer, importer, exporter or retailer.

Hearings under this section shall be conducted in accordance with the Kansas administrative procedure act. In the event that the director revokes any license or licenses the distributor, manufacturer, importer, exporter or retailer to whom such license or licenses were issued shall immediately, upon service of the director's order, surrender the same to the director and cease using, selling, delivering or manufacturing any motor-vehicle fuels or special fuels at or from any places of business or stations for which the license or licenses have been revoked.