§ 44-19-5.1 - Injunctive relief – Jurisdiction of court.
SECTION 44-19-5.1
§ 44-19-5.1 Injunctive relief –Jurisdiction of court. – (a) The superior court of this state has jurisdiction to restrain and enjoinany person from engaging in business as a retailer in this state without aretail sales permit or permits or after a retail sales permit has beensuspended or revoked.
(b) The tax administrator may institute proceedings toprevent and restrain violations of this chapter as provided in subsection (a)of this section.
(c) In any proceeding instituted under this section, proofthat a person continues to operate a business from the location to which arevoked retail sales permit was assigned is prima facie evidence that theperson is engaging in business as a retailer without a retail sales permit.