| | | 4. Revocation of registration. The assessor may revoke the | | registration certificate of an operator who has failed to file | | with the assessor a return required under section 4944 within 15 | | days after the due date, who has failed to file, within 15 days | | after receipt of notice, a bond or deposit required under section | | 4946 or who has failed to pay any tax required by this chapter | | that is shown to be due on a return filed by the operator, is | | admitted to be due by the operator or has been determined to be | | due by the assessor and that determination has become final. The | | revocation is reviewable in accordance with section 151. The | | registration certificate is suspended from the date of notice of | | the suspension until the delinquent tax is paid or a bond or | | deposit required under section 4946 is filed with the assessor or | | it is determined by an appropriate court that revocation is not | | warranted. |
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| | | 5. Making sales or rentals after revocation. A person whose | | registration certificate has been revoked by the assessor who | | continues to make sales of meals, rentals of living quarters or | | rentals of automobiles for a period of less than one year commits |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. |
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| | | If the State Tax Assessor determines it necessary or | | advisable, either as a condition for issuance or subsequent to | | the issuance of a registration certificate pursuant to this | | chapter, the assessor may require from an operator a bond, | | written by a surety company qualified to do business in this | | State, in an amount and upon conditions determined by the | | assessor. In lieu of a bond, the assessor may accept, for | | delivery to the custody of the Treasurer of State, a deposit of | | money or securities in an amount and of a kind approved by the | | assessor. The Treasurer of State shall accept the deposit and | | keep it safely, subject to the instructions of the assessor. |
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| | | §4947. Advertising of payment by operator |
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| | | It is unlawful for any operator to advertise or hold out or | | state to the public or to any consumer, directly or indirectly, | | that the tax imposed by this chapter or any part of it will be | | assumed or absorbed by the operator, that it will not be added to | | or included in the price of a taxable meal or rental or, if added | | or included, that it or any part of it will be refunded. Any | | person who violates any part of this section is guilty of a Class | | E crime. |
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| | | §4948. Overpayments; refunds |
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