GA Code § 48-8-62 - Revocation or Suspension of Certificate of Registration for Violation of Article or Regulation; Notice; Hearing.
Section 48-8-61 - Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property.Section 48-8-63 - Nonresident Subcontractors; Payment of Tax; Liability of Seller; Withholding; Rates; Bonds; Exemption for Unconsumed Property; Property of the State or the United States.
Whenever any person fails to comply with any provision of this article or with any rule or regulation of the commissioner relating to this article, the commissioner, upon hearing, after giving the person ten days’ notice in writing specifying the time and place of hearing and requiring him to show cause why his certificate of registration should not be revoked, may revoke or suspend any one or more of the certificates of registration held by the person. The notice may be served in person or by registered or certified mail or statutory overnight delivery directed to the last known address of the person.
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