.06 Revocation of Sales and Use Tax Licenses.

A. The Comptroller may deny a license to an applicant, reprimand a licensee, or suspend or revoke a license:

(1) If the applicant or licensee fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another, or fraudulently or deceptively uses a license; or

(2) For cause.

B. The Comptroller shall schedule a hearing before taking any of the actions described in §A of this regulation. The hearing process is governed by COMAR