2.__Revocation of registration.__The assessor may revoke for cause a registration certificate issued under this section.__The assessor may revoke the registration certificate of a registrant who fails to file a return with the assessor within 15 days after the due date as required by section 2554.__A revocation is reviewable in accordance with section 151.__In any case where a registrant has failed to pay any tax imposed by this chapter when the tax is shown to be due on a report filed by the registrant or admitted to be due by the registrant or has been determined to be due and that determination has become final, notification of the registrant by the assessor as provided in this section operates to suspend the registration certificate from the date of the notice of suspension until such time as the delinquent tax is paid or it is determined by an appropriate court that revocation is not warranted.

3.__Making sales after revocation.__A person whose service provider tax registration certificate has been revoked by the assessor pursuant to this section and who continues to make retail sales in this State commits a Class D crime. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

4.__Failure to register.__A person who is required by this section to register as a service provider with the assessor and who makes retail sales in this State without being so registered commits a Class E crime. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

§2554.__Return and payment of tax

1.__Monthly report required.__Every person subject to the tax imposed by this chapter shall file with the assessor, on or before the 15th day of each month, a report made under the pains and penalties of perjury on such form as the assessor may prescribe that discloses the total sale price of all sales made during the preceding calendar month and such other information as the assessor requires.__The assessor may permit the filing of returns other than monthly.__The assessor may by rule waive the reporting of nontaxable sales.__The assessor may for good cause extend for not more than 30 days the time for making returns required under this section.__Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.