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INTERNAL REVENUE CODE OF 1954
SEC. 5713. PERMIT.
(a) ISSUANCE.—A person shall not engage in business as a manufacturer of articles or dealer in tobacco materials without a permit or permits to engage in such business. Such permit, conditioned upon compliance with this chapter and regulations issued thereunder, shall be issued in such form and in such manner as the.Secretary or his delegate shall by regulation prescribe, to every person properly qualified under sections 5711 and 5712. A new permit may be required at such other time as the Secretary or his delegate shall by regulation prescribe. (b) POSTING.—Such permit shall be posted in accordance with such regulations as the Secretary or his delegate shall prescribe. (c) REVOCATION.—If the Secretary or his delegate has reason to believe that any person holding a permit has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud, or has violated the conditions of such permit, failed to disclose any material information required or made any material false statement in the application for such a permit, or has failed to maintain his premises in such manner as to protect the revenue, the Secretary or his delegate shall issue an order, stating the facts charged, citing such person to show cause why his permit should not be suspended or revoked. If, after hearing, the Secretary or his delegate finds that such person has not in good faith complied with this chapter, or with other provisions of this title involving intent to defraud, or has violated the conditions of such permit, failed to disclose any material information required or made any material false statement in the application therefor, or has failed to maintain his premises in such manner as to protect the revenue, such permit shall be revoked or suspended for such period as to the Secretary or his delegate may seem proper. (d) LIMITATION.—No permit shall be issued to any person within 1 year after revocation of an existing permit or after rejection of an application.
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§ 5713
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