If a permittee shall at any time file a false report of any date or information required by this chapter, or shall fail, refuse or neglect to file any report as required by this chapter, or to pay the full amount of any tax required by this chapter, or fail to maintain accurately any required records, the comptroller may cancel his permit; provided, however, that, before canceling any such permit, the comptroller shall notify the permittee to show cause within ten (10) days of the date of the notice why such permit should not be canceled; and provided also that at any time prior to and pending such hearing the comptroller may, in the exercise of reasonable discretion, suspend such permit.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 59 - Liquefied Compressed Gas Tax
Article 1 - General Provisions
§ 27-59-1. Administration of chapter
§ 27-59-7. Distributor permit; application; bond
§ 27-59-9. Distributor permit; revocation; injunction
§ 27-59-13. Monthly report and remittance
§ 27-59-17. Power of motor vehicle comptroller to cancel permits
§ 27-59-23. Noncompliance punishable by injunction against doing business
§ 27-59-31. Penalty for operating without compressed gas user's decal
§ 27-59-33. Annual reports of Class II and Class III users
§ 27-59-37. Administration and enforcement
§ 27-59-41. Right to inspection
§ 27-59-45. Commission to institute proceedings; sequestration; lien; seizure
§ 27-59-47. Refund of taxes erroneously or illegally collected
§ 27-59-51. Funds placed in depositories
§ 27-59-53. Exchange of information with other states