2005 Idaho Code - 63-2427C — REVOCATION AND SUSPENSION OF LICENSE -- PENALTIES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2427C.  REVOCATION AND SUSPENSION OF LICENSE -- PENALTIES. (1) A
license issued under section 63-2427A or 63-2427B, Idaho Code, shall be held
only by persons actively engaged in activities requiring a license under this
chapter. Any person not so engaged shall forthwith surrender his license to
the commission for cancellation.
    (2)  Whenever any person fails to comply with any provision of this
chapter relating to the receipt, purchase, sale or offering for sale or
distribution of motor fuel or any rules of the commission relating to motor
fuels taxes prescribed and adopted under this chapter, the commission may
revoke or suspend any license held by the person or may deny a new license to
such person.
    (3)  The commission may revoke the license of a person not actively
engaged in activities requiring a license under this section.
    (4)  Notice of revocation shall be given in the manner provided for
deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject
to review as provided in section 63-3631, Idaho Code.
    (5)  A license, held by a person who for a period of twelve (12)
consecutive months reports no motor fuels activity under this chapter, shall
expire automatically upon the state tax commission providing notice of the
expiration to the last known address of the person to whom the license was
issued.
    (6)  A person who engaged in activities requiring a license under this
chapter without such license or after a license has been revoked or suspended,
and any person who is a responsible person, as defined in section 63-3627,
Idaho Code, of such a business shall, after receiving written notice from the
state tax commission, be subject to a civil penalty not in excess of one
hundred dollars ($100), and each day shall constitute a separate offense,
which the state tax commission may assess as a deficiency pursuant to section
63-2434, Idaho Code.