KRS 139.760 — Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax

(1) Whenever any person fails to comply with any provisions of this chapter or any
administrative regulation of the department relating to the provisions of this chapter,
the department may revoke or suspend any one (1) or more of the permits held by
the person.
(2) Whenever any person uses an automated business record falsification device, as
described in KRS 517.130, to violate any provision of this chap ter or any
administrative regulation of the department relating to the provisions of this chapter,
the department shall revoke each permit held by the person for a period of ten (10)
years.
(3) The department shall not issue a new permit after the revocati on of a permit unless
it is satisfied that the former holder of the permit will comply with the provisions of
this chapter and the regulations relating thereto.
(4) No suit shall be maintained in any court to restrain or delay the collection or
payment of any tax levied by this chapter.