CASHECONOMY ENFORCEMENT; CITATIONS

 

Note

 

  Part repealed on June 30, 2014.  L 2009, c 134, §13(3).

 

[§231-91]  Citations for violations;deposits.  (a)  The special enforcement section may issue cease and desistcitations to any person if the special enforcement section has cause to believethe person has violated, is violating, or is about to violate any provision oftitle 14 or administrative rule adopted thereunder.  A cease and desistcitation may include a monetary fine for any unlawful act.

(b)  The department may recommend legislationdefining the circumstances and the civil monetary fines citable for unlawfulactions under title 14.

(c)  Any fine assessed under this section shallbe a matter of the special enforcement section under section 231-85 and shallbe retained and deposited into the tax administration special fund.

(d)  Any fine assessed shall be due and payablethirty days after issuance, subject to appeal rights provided under subsection(e); provided that if payment of the fine is determined to be in jeopardy, suchfine shall be payable immediately and shall be immediately collected.  Afinding of jeopardy shall be made in writing, setting forth the specificreasons for the finding.  The finding of jeopardy shall be subject to immediateappeal under subsection (e), and at the taxpayer's request the appeal shall beexpedited and heard as soon as reasonably practicable.  Any amount of finecollected under jeopardy shall only be returned upon a finding by the directorof taxation or the circuit court that there was no violation of title 14pursuant to appeal rights provided under subsection (e).

(e)  Cease and desist citations may be appealedto the director of taxation or the director's designee, and the determinationof the director may be appealed to the circuit court, pursuant to chapter 91.[L 2009, c 134, pt of §2]