(A) When a person fails, neglects, violates, or refuses to comply with a provision of law or regulation administered by the department, the department, in its discretion, may refuse to issue a license to a taxpayer and may revoke one or more licenses held by the taxpayer. (B) A person whose license has been revoked must not be issued a new license until all outstanding liabilities are satisfied. (C) The department may review and determine whether a new license may be issued according to guidelines established by it. HISTORY: 1985 Act No. 201, Part II, Section 32A; 1989 Act No. 188, Section 2; 1996 Act No. 431, Section 14; 2005 Act No. 145, Section 34, eff June 7, 2005.
South Carolina Legal Code