(1) Except as provided in ORS § 183.745, upon entry of a cease and desist order under ORS § 673.605 to 673.740, the State Board of Tax Practitioners shall promptly give appropriate notice of the cease and desist order as provided in this section. The notice shall state that a hearing will be held on the cease and desist order if written demand for a hearing is filed with the board within 20 days after the date of service of the cease and desist order.

(2) If timely demand for a hearing is filed under subsection (1) of this section, the board shall hold a contested case hearing on the cease and desist order as provided by ORS Chapter 183. In the event of a contested case hearing, the civil penalties assessed in the cease and desist order are suspended until issuance of a final order, but the remaining provisions of the cease and desist order shall remain in full force and effect until issuance of the final order. A person is not entitled to judicial review of a cease and desist order unless the person has made a timely demand for a hearing.

(3) After the hearing, the board shall enter a final order vacating, modifying or affirming the cease and desist order.

(4) A person aggrieved by a cease and desist order of the board that was the subject of a timely application for hearing shall be entitled to judicial review of the cease and desist order under ORS Chapter 183.

(5) A judgment of a reviewing court under ORS Chapter 183 does not bar the board from thereafter vacating or modifying a cease and desist order involved in the proceeding for review, or entering any new order, for a proper cause that was not decided by the reviewing court.

(6) The board may file an injunction against a person for failure to comply with a cease and desist order. [2001 c.136 § 5; 2003 c.576 § 540]

673.732 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 673 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.