(1) As used in this section: (a) "applicant" means a person that: (i) is required by this section to obtain a license; and (ii) submits an application: (A) to the commission; and (B) for a license under this section; (b) "application" means an application for a license under this section; (c) "fiduciary of the applicant" means a person that: (i) is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and (ii) (A) is a corporate officer of the applicant described in Subsection (1)(c)(i); (B) is a director of the applicant described in Subsection (1)(c)(i); (C) is an employee of the applicant described in Subsection (1)(c)(i); (D) is a partner of the applicant described in Subsection (1)(c)(i); (E) is a trustee of the applicant described in Subsection (1)(c)(i); or (F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (d) "fiduciary of the licensee" means a person that: (i) is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and (ii) (A) is a corporate officer of the licensee described in Subsection (1)(d)(i); (B) is a director of the licensee described in Subsection (1)(d)(i); (C) is an employee of the licensee described in Subsection (1)(d)(i); (D) is a partner of the licensee described in Subsection (1)(d)(i); (E) is a trustee of the licensee described in Subsection (1)(d)(i); or (F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (e) "license" means a license under this section; and (f) "licensee" means a person that is licensed under this section by the commission.

(a) "applicant" means a person that: (i) is required by this section to obtain a license; and (ii) submits an application: (A) to the commission; and (B) for a license under this section;

(i) is required by this section to obtain a license; and

(ii) submits an application: (A) to the commission; and (B) for a license under this section;

(A) to the commission; and

(B) for a license under this section;

(b) "application" means an application for a license under this section;

(c) "fiduciary of the applicant" means a person that: (i) is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and (ii) (A) is a corporate officer of the applicant described in Subsection (1)(c)(i); (B) is a director of the applicant described in Subsection (1)(c)(i); (C) is an employee of the applicant described in Subsection (1)(c)(i); (D) is a partner of the applicant described in Subsection (1)(c)(i); (E) is a trustee of the applicant described in Subsection (1)(c)(i); or (F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(i) is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and

(ii) (A) is a corporate officer of the applicant described in Subsection (1)(c)(i); (B) is a director of the applicant described in Subsection (1)(c)(i); (C) is an employee of the applicant described in Subsection (1)(c)(i); (D) is a partner of the applicant described in Subsection (1)(c)(i); (E) is a trustee of the applicant described in Subsection (1)(c)(i); or (F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(A) is a corporate officer of the applicant described in Subsection (1)(c)(i);

(B) is a director of the applicant described in Subsection (1)(c)(i);

(C) is an employee of the applicant described in Subsection (1)(c)(i);

(D) is a partner of the applicant described in Subsection (1)(c)(i);

(E) is a trustee of the applicant described in Subsection (1)(c)(i); or

(F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(d) "fiduciary of the licensee" means a person that: (i) is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and (ii) (A) is a corporate officer of the licensee described in Subsection (1)(d)(i); (B) is a director of the licensee described in Subsection (1)(d)(i); (C) is an employee of the licensee described in Subsection (1)(d)(i); (D) is a partner of the licensee described in Subsection (1)(d)(i); (E) is a trustee of the licensee described in Subsection (1)(d)(i); or (F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(i) is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and

(ii) (A) is a corporate officer of the licensee described in Subsection (1)(d)(i); (B) is a director of the licensee described in Subsection (1)(d)(i); (C) is an employee of the licensee described in Subsection (1)(d)(i); (D) is a partner of the licensee described in Subsection (1)(d)(i); (E) is a trustee of the licensee described in Subsection (1)(d)(i); or (F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(A) is a corporate officer of the licensee described in Subsection (1)(d)(i);

(B) is a director of the licensee described in Subsection (1)(d)(i);

(C) is an employee of the licensee described in Subsection (1)(d)(i);

(D) is a partner of the licensee described in Subsection (1)(d)(i);

(E) is a trustee of the licensee described in Subsection (1)(d)(i); or

(F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(e) "license" means a license under this section; and

(f) "licensee" means a person that is licensed under this section by the commission.

(2) A person that is required to collect a tax under this part is guilty of a criminal violation as provided in Section 59-1-401 if before obtaining a license under this section that person engages in business within the state.

(3) The license described in Subsection (2): (a) shall be granted and issued: (i) by the commission in accordance with this section; (ii) without a license fee; and (iii) if: (A) an applicant: (I) states the applicant's name and address in the application; and (II) provides other information in the application that the commission may require; and (B) the person meets the requirements of this section to be granted a license as determined by the commission; (b) may not be assigned to another person; and (c) is valid: (i) only for the person named on the license; and (ii) until: (A) the person described in Subsection (3)(c)(i): (I) ceases to do business; or (II) changes that person's business address; or (B) the commission revokes the license.

(a) shall be granted and issued: (i) by the commission in accordance with this section; (ii) without a license fee; and (iii) if: (A) an applicant: (I) states the applicant's name and address in the application; and (II) provides other information in the application that the commission may require; and (B) the person meets the requirements of this section to be granted a license as determined by the commission;

(i) by the commission in accordance with this section;

(ii) without a license fee; and

(iii) if: (A) an applicant: (I) states the applicant's name and address in the application; and (II) provides other information in the application that the commission may require; and (B) the person meets the requirements of this section to be granted a license as determined by the commission;

(A) an applicant: (I) states the applicant's name and address in the application; and (II) provides other information in the application that the commission may require; and

(I) states the applicant's name and address in the application; and

(II) provides other information in the application that the commission may require; and

(B) the person meets the requirements of this section to be granted a license as determined by the commission;

(b) may not be assigned to another person; and

(c) is valid: (i) only for the person named on the license; and (ii) until: (A) the person described in Subsection (3)(c)(i): (I) ceases to do business; or (II) changes that person's business address; or (B) the commission revokes the license.

(i) only for the person named on the license; and

(ii) until: (A) the person described in Subsection (3)(c)(i): (I) ceases to do business; or (II) changes that person's business address; or (B) the commission revokes the license.

(A) the person described in Subsection (3)(c)(i): (I) ceases to do business; or (II) changes that person's business address; or

(I) ceases to do business; or

(II) changes that person's business address; or

(B) the commission revokes the license.

(4) The commission shall review an application and determine whether: (a) the applicant meets the requirements of this section to be issued a license; and (b) a bond is required to be posted with the commission in accordance with Subsection (5) before the applicant may be issued a license.

(a) the applicant meets the requirements of this section to be issued a license; and

(b) a bond is required to be posted with the commission in accordance with Subsection (5) before the applicant may be issued a license.

(5) (a) An applicant shall post a bond with the commission before the commission may issue the applicant a license if: (i) a license under this section was revoked for a delinquency under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (ii) there is a delinquency in paying a tax under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part. (b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to: (i) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsections (5)(c) through (g); or (ii) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission. (c) A bond under this Subsection (5) shall be: (i) executed by: (A) for an applicant, the applicant as principal, with a corporate surety; or (B) for a licensee, the licensee as principal, with a corporate surety; and (ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including: (A) the payment of all taxes under this part; (B) the payment of any: (I) penalty as provided in Section 59-1-401; or (II) interest as provided in Section 59-1-402; or (C) any other obligation of the: (I) applicant under this part; or (II) licensee under this part. (d) Except as provided in Subsection (5)(f), the commission shall calculate the amount of a bond under this Subsection (5) on the basis of: (i) commission estimates of: (A) an applicant's tax liability under this part; or (B) a licensee's tax liability under this part; and (ii) the amount of a delinquency described in Subsection (5)(e) if: (A) a license under this section was revoked for a delinquency under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or (B) there is a delinquency in paying a tax under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part. (e) Except as provided in Subsection (5)(f), for purposes of Subsection (5)(d)(ii): (i) for an applicant, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the applicant; (II) a fiduciary of the applicant; or (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (B) the amount of tax that any of the following owe under this part: (I) the applicant; (II) a fiduciary of the applicant; and (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (ii) for a licensee, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the licensee; (II) a fiduciary of the licensee; or (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or (B) the amount of tax that any of the following owe under this part: (I) the licensee; (II) a fiduciary of the licensee; and (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part. (f) Notwithstanding Subsection (5)(d) or (e), a bond required by this Subsection (5) may not: (i) be less than $10,000; or (ii) exceed $500,000. (g) (i) Subject to Subsection (5)(g)(ii), a bond required by this section may be combined into one bond with any other bond required by this chapter. (ii) For purposes of Subsection (5)(g)(i), if a bond required by this section is combined into one bond with any other bond required by this chapter, the amount of that combined bond is determined by: (A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and (B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A).

(a) An applicant shall post a bond with the commission before the commission may issue the applicant a license if: (i) a license under this section was revoked for a delinquency under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (ii) there is a delinquency in paying a tax under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part.

(i) a license under this section was revoked for a delinquency under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

(A) the applicant;

(B) a fiduciary of the applicant; or

(C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

(ii) there is a delinquency in paying a tax under this part for: (A) the applicant; (B) a fiduciary of the applicant; or (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part.

(A) the applicant;

(B) a fiduciary of the applicant; or

(C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part.

(b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to: (i) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsections (5)(c) through (g); or (ii) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission.

(i) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsections (5)(c) through (g); or

(ii) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission.

(c) A bond under this Subsection (5) shall be: (i) executed by: (A) for an applicant, the applicant as principal, with a corporate surety; or (B) for a licensee, the licensee as principal, with a corporate surety; and (ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including: (A) the payment of all taxes under this part; (B) the payment of any: (I) penalty as provided in Section 59-1-401; or (II) interest as provided in Section 59-1-402; or (C) any other obligation of the: (I) applicant under this part; or (II) licensee under this part.

(i) executed by: (A) for an applicant, the applicant as principal, with a corporate surety; or (B) for a licensee, the licensee as principal, with a corporate surety; and

(A) for an applicant, the applicant as principal, with a corporate surety; or

(B) for a licensee, the licensee as principal, with a corporate surety; and

(ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including: (A) the payment of all taxes under this part; (B) the payment of any: (I) penalty as provided in Section 59-1-401; or (II) interest as provided in Section 59-1-402; or (C) any other obligation of the: (I) applicant under this part; or (II) licensee under this part.

(A) the payment of all taxes under this part;

(B) the payment of any: (I) penalty as provided in Section 59-1-401; or (II) interest as provided in Section 59-1-402; or

(I) penalty as provided in Section 59-1-401; or

(II) interest as provided in Section 59-1-402; or

(C) any other obligation of the: (I) applicant under this part; or (II) licensee under this part.

(I) applicant under this part; or

(II) licensee under this part.

(d) Except as provided in Subsection (5)(f), the commission shall calculate the amount of a bond under this Subsection (5) on the basis of: (i) commission estimates of: (A) an applicant's tax liability under this part; or (B) a licensee's tax liability under this part; and (ii) the amount of a delinquency described in Subsection (5)(e) if: (A) a license under this section was revoked for a delinquency under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or (B) there is a delinquency in paying a tax under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

(i) commission estimates of: (A) an applicant's tax liability under this part; or (B) a licensee's tax liability under this part; and

(A) an applicant's tax liability under this part; or

(B) a licensee's tax liability under this part; and

(ii) the amount of a delinquency described in Subsection (5)(e) if: (A) a license under this section was revoked for a delinquency under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or (B) there is a delinquency in paying a tax under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

(A) a license under this section was revoked for a delinquency under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or

(I) (Aa) an applicant; or (Bb) a licensee;

(Aa) an applicant; or

(Bb) a licensee;

(II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or

(Aa) applicant; or

(Bb) licensee; or

(III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or

(B) there is a delinquency in paying a tax under this part for: (I) (Aa) an applicant; or (Bb) a licensee; (II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

(I) (Aa) an applicant; or (Bb) a licensee;

(Aa) an applicant; or

(Bb) a licensee;

(II) a fiduciary of the: (Aa) applicant; or (Bb) licensee; or

(Aa) applicant; or

(Bb) licensee; or

(III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

(e) Except as provided in Subsection (5)(f), for purposes of Subsection (5)(d)(ii): (i) for an applicant, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the applicant; (II) a fiduciary of the applicant; or (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (B) the amount of tax that any of the following owe under this part: (I) the applicant; (II) a fiduciary of the applicant; and (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (ii) for a licensee, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the licensee; (II) a fiduciary of the licensee; or (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or (B) the amount of tax that any of the following owe under this part: (I) the licensee; (II) a fiduciary of the licensee; and (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

(i) for an applicant, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the applicant; (II) a fiduciary of the applicant; or (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or (B) the amount of tax that any of the following owe under this part: (I) the applicant; (II) a fiduciary of the applicant; and (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

(A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the applicant; (II) a fiduciary of the applicant; or (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

(I) the applicant;

(II) a fiduciary of the applicant; or

(III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

(B) the amount of tax that any of the following owe under this part: (I) the applicant; (II) a fiduciary of the applicant; and (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

(I) the applicant;

(II) a fiduciary of the applicant; and

(III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

(ii) for a licensee, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the licensee; (II) a fiduciary of the licensee; or (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or (B) the amount of tax that any of the following owe under this part: (I) the licensee; (II) a fiduciary of the licensee; and (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

(A) the amount of any delinquency that served as a basis for revoking the license under this section of: (I) the licensee; (II) a fiduciary of the licensee; or (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or

(I) the licensee;

(II) a fiduciary of the licensee; or

(III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or

(B) the amount of tax that any of the following owe under this part: (I) the licensee; (II) a fiduciary of the licensee; and (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

(I) the licensee;

(II) a fiduciary of the licensee; and

(III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

(f) Notwithstanding Subsection (5)(d) or (e), a bond required by this Subsection (5) may not: (i) be less than $10,000; or (ii) exceed $500,000.

(i) be less than $10,000; or

(ii) exceed $500,000.

(g) (i) Subject to Subsection (5)(g)(ii), a bond required by this section may be combined into one bond with any other bond required by this chapter. (ii) For purposes of Subsection (5)(g)(i), if a bond required by this section is combined into one bond with any other bond required by this chapter, the amount of that combined bond is determined by: (A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and (B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A).

(i) Subject to Subsection (5)(g)(ii), a bond required by this section may be combined into one bond with any other bond required by this chapter.

(ii) For purposes of Subsection (5)(g)(i), if a bond required by this section is combined into one bond with any other bond required by this chapter, the amount of that combined bond is determined by: (A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and (B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A).

(A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and

(B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A).

(6) (a) The commission shall revoke a license under this section if: (i) a licensee violates any provision of this part; and (ii) before the commission revokes the license the commission provides the licensee: (A) reasonable notice; and (B) a hearing. (b) If the commission revokes a licensee's license in accordance with Subsection (6)(a), the commission may not issue another license to that licensee until that licensee complies with the requirements of this part, including: (i) paying any: (A) tax due under this part; (B) penalty as provided in Section 59-1-401; or (C) interest as provided in Section 59-1-402; and (ii) posting a bond in accordance with Subsection (5).

(a) The commission shall revoke a license under this section if: (i) a licensee violates any provision of this part; and (ii) before the commission revokes the license the commission provides the licensee: (A) reasonable notice; and (B) a hearing.

(i) a licensee violates any provision of this part; and

(ii) before the commission revokes the license the commission provides the licensee: (A) reasonable notice; and (B) a hearing.

(A) reasonable notice; and

(B) a hearing.

(b) If the commission revokes a licensee's license in accordance with Subsection (6)(a), the commission may not issue another license to that licensee until that licensee complies with the requirements of this part, including: (i) paying any: (A) tax due under this part; (B) penalty as provided in Section 59-1-401; or (C) interest as provided in Section 59-1-402; and (ii) posting a bond in accordance with Subsection (5).

(i) paying any: (A) tax due under this part; (B) penalty as provided in Section 59-1-401; or (C) interest as provided in Section 59-1-402; and

(A) tax due under this part;

(B) penalty as provided in Section 59-1-401; or

(C) interest as provided in Section 59-1-402; and

(ii) posting a bond in accordance with Subsection (5).