RSA 78:20 Suspension or Revocation of Tobacco Tax Certificate.

I. The commissioner, after notice and hearing under RSA 78:19, may suspend for a period of time not to exceed 90 days, or revoke any tobacco tax certificate issued under this chapter or uphold the denial of a tobacco tax certificate for any one of the following reasons:
(a) The certificate holder fails to file any return or report required by this chapter.
(b) The certificate holder files a return, report, or affidavit required by this chapter, which is false.
(c) The certificate holder fails to collect, truthfully account for, or pay over any tax due under this chapter.
(d) The certificate holder, or a person or entity that owns or has a right to control any interest in the certificate holder, has been convicted of, or has admitted to sufficient facts to sup