(a) (1) If the decision of the hearing officer under § 26-18-1002 is to affirm the closure of the business, the decision shall be submitted in writing and delivered by the United States Postal Service or by hand to the noncompliant taxpayer.
(2) The noncompliant taxpayer may seek judicial relief from the decision by filing suit within twenty (20) calendar days of the date of the decision.
(b) (1) Jurisdiction for a suit under this section to contest a determination of the Director of the Department of Finance and Administration shall be in the Pulaski County Circuit Court or the circuit court of the county where the noncompliant taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo.
(2) (A) If the circuit court finds that the business closure order was appropriately issued by the director, the circuit court shall issue an injunction prohibiting the further operation of the business against the noncompliant taxpayer.
(B) In the event that a business subject to an injunction issued by the circuit court as provided in this subchapter continues in operation, upon conviction, any person responsible for the decision to operate the business after the issuance of the injunction shall be guilty of a Class A misdemeanor.
(3) An appeal may be made from the circuit court to the appropriate appellate court, as provided by law.
(c) The procedures established by this section are the sole methods for seeking relief from a written decision to close the business of a noncompliant taxpayer.
(d) The decision to close the business of a noncompliant taxpayer will be final:
(1) If the noncompliant taxpayer fails to:
(A) Request an administrative hearing under § 26-18-1002; or
(B) Seek judicial relief under this section; or
(2) Upon the final decision of a circuit court or an appellate court.
(e) (1) It is unlawful for a business to continue in operation after a business closure order is issued that is:
(A) Upheld on appeal under this subchapter; or
(B) Not appealed by the noncompliant taxpayer under this subchapter.
(2) Upon conviction, any person responsible for the decision to operate the business in violation of this subchapter shall be guilty of a Class A misdemeanor.
Section: Previous 26-18-1002 26-18-1003 26-18-1004 26-18-1005 26-18-1006 NextLast modified: November 15, 2016