Section 45IAC12-4-15. Cancellation of distributor's license; grounds; notice; hearing

   (a) The administrator may, after ten (10) days' written notice, cancel a distributor's license if the distributor:

(1) files a false monthly report of the information required by this chapter [IC 6-6-1.1];

(2) fails or refuses to file the monthly report required by this chapter [IC 6-6-1.1];

(3) fails or refuses to pay the full amount of tax imposed by this chapter [IC 6-6-1.1], and penalty and interest imposed under Indiana Code 6-8.1-10; or

(4) is an Indiana distributor and fails to distribute five hundred thousand (500,000) gallons or more of gasoline during a twelve (12) month period.

  (b) Notice of the hearing shall be sent by registered or certified mail to the licensed distributor's last known address.

  (c) Upon notification, the licensed distributor may either appear at the time and place given in the notice or submit in writing to the administrator why the distributor's license should not be cancelled.

  (d) The licensed distributor's failure to appear at the time and place given in the notice or failure to submit a written statement shall result in the immediate cancellation of the distributor's license.

  (e) Notice of cancellation shall be sent by registered or certified mail to the person's last known address.

  (f) A person whose distributor's license has been cancelled may not purchase gasoline in Indiana without paying the tax imposed under this chapter [IC 6-6-1.1] to such person's supplier as defined in section 401 of this chapter [IC 6-6-1.1-401] except as provided in Indiana Code 6-6-1.1-305. (Department of State Revenue; Reg 6-6-1.1-415(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2322)