Okla. Stat. tit. 68, § 68-1408: Revoking permits

Whenever any retailer or vendor not maintaining a place of

business in this state, or both within and without this state, and

authorized to collect the tax herein levied, fails to comply with

any of the provisions of this article or any order, rules or

regulations of the Commission, prescribed and adopted under this

article, the Tax Commission may, upon notice and hearing as

hereinafter provided, by order revoke the use tax permit, if any,

issued to such retailer or vendor, and if any such retailer or

vendor is a corporation authorized to do business in this state may,

after notice and hearing as herein provided, cancel said

corporation's license to do business in this state and shall issue a

new license only when such corporation has complied with the

obligations under this article. No order authorized in this section

shall be made until the retailer or vendor is given an opportunity

to be heard and to show cause why such order should not be made and

he shall be given ten (10) days' notice by mail of the time, place

and purpose of such hearing.