- (a) The superior court of this state has jurisdiction to restrain and enjoin any person from engaging in business as a retailer in this state without a retail sales permit or permits or after a retail sales permit has been suspended or revoked.
- (b) The tax administrator may institute proceedings to prevent and restrain violations of this chapter as provided in subsection (a) of this section.
- (c) In any proceeding instituted under this section, proof that a person continues to operate a business from the location to which a revoked retail sales permit was assigned is prima facie evidence that the person is engaging in business as a retailer without a retail sales permit.
History of Section.
P.L. 1981, ch. 159, § 1; P.L. 1990, ch. 314, § 1.