2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 24 - FUELS TAX
Section 63-2427C - REVOCATION AND SUSPENSION OF LICENSE -- PENALTIES.

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A person who engaged in activities requiring a license under this chapter without such license or after a license has been revoked or suspended, and any person who is a responsible person, as defined in section 63-3627, Idaho Code, of such a business shall, after receiving written notice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.