(35 ILCS 120/2b) (from Ch. 120, par. 441b)
Sec. 2b.
The Department may, after notice and a hearing as
provided herein,
revoke the certificate of registration of any person who violates any of
the provisions of this Act. Before revocation of a certificate of
registration the Department shall, within 90 days after non-compliance
and at least 7 days prior to the date of the
hearing, give the person so accused notice in writing of the charge against
him or her, and on the date designated shall conduct a hearing upon
this matter. The lapse of such 90 day period shall not preclude the
Department from conducting revocation proceedings at a later date if
necessary. Any hearing held under this Section shall be conducted by the Director of
Revenue or by any officer or employee of the Department designated, in
writing, by the Director of Revenue.
Upon the hearing of any such proceeding, the Director of Revenue, or any
officer or employee of the Department designated, in writing, by the
Director of Revenue, may administer oaths and the Department may procure by
its subpoena the attendance of witnesses and, by its subpoena duces tecum,
the production of relevant books and papers. Any circuit court, upon application
either of the accused or of the
Department, may, by order duly entered, require the attendance of witnesses
and the production of relevant books and papers, before the Department in
any hearing relating to the revocation of certificates of registration.
Upon refusal or neglect to obey the order of the court, the court may
compel obedience thereof by proceedings for contempt.
The Department may, by application to any circuit court,
obtain an injunction
restraining any person who engages in the
business of selling tangible personal property at retail in this State
without a certificate of registration (either because the certificate
of registration has been revoked or because of a failure to obtain a
certificate of registration in the first instance) from engaging in such
business until such person, as if he or she were a new applicant for
a certificate of registration, shall comply with all of the conditions,
restrictions and requirements of Section 2a of this Act and qualify for and
obtain a
certificate of registration. Upon refusal or neglect to obey the order of
the court, the court may compel obedience
thereof by proceedings for contempt.
It shall not be a defense in a proceeding before the Department to
revoke a certificate of registration issued under the Act, or in any action
by the Department to collect any tax due under this Act, that the holder of
the certificate is a party to an installment payment agreement under
Section 2a of this Act if the liability which is the basis of the
revocation proceeding, or the tax that is sought to be collected: (1) was
incurred after the date of the agreement was approved by the Department;
or (2) was incurred prior to the date the agreement was approved by the
Department, but was not included in the agreement; or (3) was included in
the agreement, but the taxpayer is in default of the agreement.
(Source: P.A. 86-338; 86-383; 86-1028.)
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