a) If the Department determines that a certified data center or data center tenant that has received a certificate of exemption or verification for credits under the Statute is not complying with the requirements of the MOU or all of the provisions of the Statute, the Director shall:

1. 1) Notify a certified data center or data center tenant, in writing, that its certification of exemption is temporarily revoked, the date of revocation, the reason for the revocation, and the option to cure or seek a hearing contesting the revocation;
2. 2) Temporarily suspend the exemption, except in instances of noncompliance where the number of employees in new full-time equivalent jobs temporarily falls below the required number. The data center must provide documentation to the Department sufficient to show current insufficient employment is temporary; and
3. 3) Notify the Illinois Department of Revenue of the temporary suspension and the starting date.

b) Upon notice of noncompliance, the certified data center will have 30 days to either:

1. 1) Cure the cause of the noncompliance and provide documentation sufficient to demonstrate the certified data center has cured the non-compliance, or
2. 2) Request a hearing under Article 10 of the Illinois Administrative Procedure Act [5 ILCS 100].

f) Alleged noncompliance shall include, but is not limited to, the following:

1. 1) a demonstration that the certified data center or data center tenant failed materially to comply with the terms and conditions of the MOU;
2. 2) a determination, upon investigation, that the certified data center or data center tenants, or any of their agents or representatives, provided false or misleading information to the Department; or
3. 3) a failure to submit annual reports as required by the MOU.