Rev 1007.07

Denial,
Suspension, or Revocation of Tobacco Tax License .
(a) The department shall
deny a manufacturer's or wholesaler's
application for a license if the department finds that there is cause
to refuse to issue or renew a tobacco tax license pursuant to RSA 78:9, in
accordance with Rev 207.051.
(b) The department shall
suspend for a period of time not to exceed 90 days, or revoke,
any manufacturer's, wholesaler's, retailer's, or sampler's license
pursuant to RSA 78:20, or assess an administrative fine as provided in (c)
below, if the department finds that the licensee has failed to comply with the
statute or the rules administering the tobacco tax, only after notice and
opportunity to be heard in accordance with RSA 78:19 and Rev
207.05.
(c) The department may
assess an administrative fine in addition to, or in lieu of, a period of
suspension, pursuant to RSA 78:21, II, against any:
(1) Wholesaler who satisfies
RSA 78:2, III, who has sold tobacco products without indicia of tax paid; or
(2) Retailer who has
purchased tobacco products without indicia of tax paid.
Source. #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13049, eff 6-4-20 (see Revision Note
#1 at chapter heading for
Rev 1000); ss by #13817, eff 12-1-23 (formerly