New Hampshire Revised Statutes 78:20 – Suspension or Revocation of License
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I. The commissioner, after notice and hearing under N.H. Rev. Stat. § 78:19, may suspend for a period of time not to exceed 90 days, or revoke any license issued under this chapter or N.H. Rev. Stat. Chapter 178 as it relates to licensure for the retail sale or sampling of tobacco products, or uphold the denial of a license for any one of the following reasons:
(a) The licensee fails to file any return or report required by this chapter.
(b) The licensee files a return, report, or affidavit required by this chapter, which is false.
(c) The licensee fails to collect, truthfully account for, or pay over any tax due under this chapter.
(d) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, has been convicted of, or has admitted to sufficient facts to support a finding of guilt of, any violation under this chapter, any violation under federal law where the conduct underlying the conviction or admission relates to tobacco products, or any violation of law involving dishonesty or fraud, within a 5-year period in the case of a misdemeanor or within a 10-year period in the case of a felony.
(e) Tobacco products without indicia of tax paid have been seized from the licensee’s business premises and held by the department as contraband on one or more occasions during a 5-year period.
(f) The licensee has refused to permit, hindered, or obstructed an examination, investigation, or search authorized under N.H. Rev. Stat. § 78:16.
(g) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, is not a suitable person for licensure in New Hampshire, as determined by the commissioner pursuant to rules adopted under RSA 541-A.
II. License suspension for a violation of N.H. Rev. Stat. § 78:26 shall be as provided in N.H. Rev. Stat. § 78:26, VII.
(a) The licensee fails to file any return or report required by this chapter.
Terms Used In New Hampshire Revised Statutes 78:20
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
- Conviction: A judgement of guilt against a criminal defendant.
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- Fraud: Intentional deception resulting in injury to another.
- Person: means any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed. See New Hampshire Revised Statutes 78:1
- Sale: or "sell" means any transfer, whether by bargain, gift, exchange, barter, or otherwise. See New Hampshire Revised Statutes 78:1
- Tobacco products: means any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but not limited to cigarettes, electronic cigarettes, loose tobacco, smokeless tobacco, and cigars. See New Hampshire Revised Statutes 78:1
- Uphold: The decision of an appellate court not to reverse a lower court decision.
(b) The licensee files a return, report, or affidavit required by this chapter, which is false.
(c) The licensee fails to collect, truthfully account for, or pay over any tax due under this chapter.
(d) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, has been convicted of, or has admitted to sufficient facts to support a finding of guilt of, any violation under this chapter, any violation under federal law where the conduct underlying the conviction or admission relates to tobacco products, or any violation of law involving dishonesty or fraud, within a 5-year period in the case of a misdemeanor or within a 10-year period in the case of a felony.
(e) Tobacco products without indicia of tax paid have been seized from the licensee’s business premises and held by the department as contraband on one or more occasions during a 5-year period.
(f) The licensee has refused to permit, hindered, or obstructed an examination, investigation, or search authorized under N.H. Rev. Stat. § 78:16.
(g) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, is not a suitable person for licensure in New Hampshire, as determined by the commissioner pursuant to rules adopted under RSA 541-A.
II. License suspension for a violation of N.H. Rev. Stat. § 78:26 shall be as provided in N.H. Rev. Stat. § 78:26, VII.