(a) The commissioner for good cause may extend for not to exceed thirty (30) days the time for making any returns required under this chapter.

(b)

(1) When any licensee shall fail to make any return and pay the full amount of the tax as required by this chapter for as many as three (3) times during any one (1) year licensing period, the commission, upon recommendation of the commissioner, may revoke or suspend the license held by such licensee in the same manner and under the same conditions as provided by § 57-4-202.

(2)

(A) It is a Class B misdemeanor and punishable as such for any person to engage or continue to engage in business after revocation of the person's license or during any period of suspension of the license as provided hereinabove; and each day business is done in violation hereof shall constitute a separate offense.

(B) In addition, the commissioner or the commissioner's delegate or the commission may file and maintain injunctive proceedings, acting either through the attorney general or the attorney general's delegate or through the legal assistant to the commissioner or the legal assistant to the commissioner's delegate, against any person for the purpose of enjoining the person from doing business as such a licensee during any period of suspension or after revocation of the license. Upon a finding that such person is doing business in violation of the order of revocation or suspension, an injunction shall be issued thereupon. If any person shall refuse to obey or otherwise violate any injunction so issued, or shall break into or enter, or occupy or use, any building or place of business while closed under any injunction so issued, whether preliminary or final, the person is guilty of contempt of court and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment of not less than thirty (30) days nor more than one (1) year, or by both fine and imprisonment in the discretion of the court.