Section 1300.610  License Suspension

a)         Violation of any provision of the Act or this Part, or failure to comply with any standard or special conditions of the issued license or agent ID card, may result in a notice of intent to suspend the license or ID card.

b)         The Department may suspend a licensee or agent ID card when it receives notice from DOR of:

1)         Failure to file a tax return;

2)         Filing of a fraudulent tax return;

3)         Failure to pay all or part of any tax or penalty finally determined to be due;

4)         Failure to keep books and records;

5)         Failure to secure and display a certificate or sub-certificate of registration, if required; or

6)         Willful violation of any rule or regulation of the Department relating to the administration and enforcement of tax liability.

c)         After all violations of subsection (b) have been corrected or resolved, the Department will, upon request of the applicant or, if not requested, may notify the entities listed in subsection (e) that the violations have been corrected or resolved. Upon receiving notice that all violations of subsection (b) have been corrected or otherwise resolved to DOR's satisfaction, the Department may issue or renew the license or agent ID card or vacate an order of suspension.

d)         Emergency Suspension – No Hearing

The Department may temporarily suspend a license or agent ID card without a hearing, simultaneously with the institution of proceedings for a hearing, if the Department finds that the public interest, safety or welfare requires emergency action. In the event that the Department temporarily suspends a licensee or agent without a hearing, a hearing shall be held within 30 days after the suspension has occurred. The suspended party may seek a continuance of the hearing, during which the suspension shall remain in effect. The proceeding shall be concluded without appreciable delay. If the Department does not hold a hearing within 30 days after the date of the suspension, and the licensee or agent has not requested a continuance, the license or agent ID card shall be automatically reinstated.

e)         Immediately upon the suspension or reinstatement of a license or agent ID card, the Department will make written notification to ISP, DFPR and DOR of the status of license or agent ID card.  If the suspension involves suspected criminal activity, the Department will make available to ISP all documents or electronic communications involving the suspected criminal activity.  If suspected criminal activity is confirmed or independently discovered by ISP, notification will be made to the Department.