A. Any sales tax permit, issued pursuant to Section 1364 of Title 68 of the Oklahoma Statutes, to any scrap metal dealer who violates any of the provisions of this act relating to the purchase of copper or aluminum materials or any scrap metal regulated by this act, may be canceled or suspended for a period not to exceed thirty (30) days by the Oklahoma Tax Commission. The Tax Commission may refuse the issuance of or extension or reinstatement of any permit where the applicant or holder of the permit shall have violated any provisions of this act or existing laws. Such cancellation or refusal shall be mandatory as to any scrap metal dealer having been convicted of three separate violations of this act. However, before the Tax Commission may cancel or suspend any permit or refuse the issuance, reinstatement or extension thereof, the Tax Commission shall give each holder of a permit or applicant ten (10) days' notice of a hearing before the Tax Commission, granting such person an opportunity to show cause why such action should not be taken. Upon notice given to any scrap metal dealer by the Tax Commission of its intention to cancel or suspend any permit or to refuse the issuance, reinstatement or extension thereof, the Tax Commission shall have the authority to enter its order suspending such permit or prohibiting the applicant from doing business without a permit pending the final hearing before it as provided for in this section.
B. 1. After notice of the order of suspension or prohibition from doing business, it shall be unlawful for the scrap metal dealer to further engage in the business of a scrap metal dealer, as defined herein. In the event any such person shall conduct or at any time continue such unlawful operation, after notice of suspension or prohibition from doing business, the Tax Commission may institute or cause to be brought against such person or persons proceedings for injunction in any court of competent jurisdiction to enjoin and restrain such person or persons from doing business pending the order of the Tax Commission.
2. Upon cancellation of a permit by the Tax Commission, no new permit shall be issued to such dealer or any firm, corporation or other legal entity under his or her direct or indirect control or association, for a period of one (1) year from the date of cancellation.
3. In all cases where proceedings are brought for injunction under this act, no bond for injunction shall be required and in all such cases, after notice of suspension has been given, no further notice shall be required before the issuance of a temporary restraining order on any proceeding for injunction.
C. If an appeal is taken from the order of the Tax Commission issued pursuant to this section, the scrap metal dealer, in order to conduct business as a scrap metal dealer pending outcome of the appeal, shall be required to post a bond in the amount of Five Thousand Dollars ($5,000.00).
Added by Laws 1967, c. 257, § 3, emerg. eff. May 8, 1967. Amended by Laws 1990, c. 139, § 4, emerg. eff. May 1, 1990; Laws 1997, c. 205, § 3, eff. Nov. 1, 1997; Laws 2008, c. 391, § 6, eff. Nov. 1, 2008. Renumbered from § 1403 of Title 59 by Laws 2008, c. 391, § 10, eff. Nov. 1, 2008. Renumbered from § 1426 of Title 59 by Laws 2014, c. 18, § 8, eff. Nov. 1, 2014.