KRS 138.355: Proceedings for revocation of license or permit -- Appeal.

If the department reasonably believes that any dealer or refund permit holder has been

guilty of a violation of KRS 138.344 to 138.355, which would subject the dealer or

permit holder to a suspension or revocation of his or her license or permit under KRS

138.354(2), (3), or (4), said dealer or permit holder may be cited by the department to

show cause at a public hearing before the Department of Revenue why his or her license

or permit should not be suspended or revoked. The dealer or refund permit holder shall be

notified by certified or registered letter. The letter shall inform the dealer or refund permit

holder of the charge or charges made against him or her, and he or she shall have a

reasonable opportunity to be heard before his or her license or per mit may be revoked or

suspended. The hearing shall be set at least five (5) days after the receipt of the letter. Any

aggrieved dealer or refund permit holder may appeal any order entered to the Board of

Tax Appeals pursuant to KRS 49.220, subject to the c ondition that he or she make bond

sufficient in the opinion of the department to protect the Commonwealth from loss of

revenue.