Section 39-37-107 - Registration required (1)(a) It is unlawful for any person to engage in the business of an ammunition vendor, a firearms dealer, or a firearms manufacturer in this state without first having registered as a vendor with the executive director. A registration application properly filed on a form prescribed by the executive director and accepted by the executive director is valid until December 31 of the next odd-numbered year following the date of registration, unless sooner cancelled or revoked. A person registering pursuant to this subsection (1) shall disclose the name of the vendor and the vendor's business location, including the street number of the vendor's business location, and any other facts the executive director may require.(b) It is the duty of every vendor on or before January 1 of each even-numbered year to renew the vendor's registration if the vendor remains in retail business or liable to account for the tax levied pursuant to this article 37.(c) If a vendor makes retail sales at two or more separate places of business in this state, a separate registration for each place of business is required.(2) The executive director, after reasonable notice and a hearing, may revoke the registration of any person found by the executive director to have violated any provision of this article 37. Any finding and order of the executive director revoking the registration of any vendor is subject to review by the district court of the district where the business of the vendor is conducted, upon application of the vendor. The procedure for review must be, as nearly as possible, the same as provided for the review of findings as provided by proceedings in the nature of certiorari.(3)(a) Any vendor who makes retail sales subject to the excise tax without registering commits a petty offense and shall be punished according to section 18-1.3-503.(b) Any vendor who makes retail sales subject to the excise tax without registering may also be subject to a civil penalty of fifty dollars per day up to a maximum penalty of one thousand dollars. The executive director shall assess the penalty imposed by this subsection (3)(b) in the same manner as the taxes, penalties, and interest imposed by this article 37. The executive director may waive or reduce the penalty assessed pursuant to this subsection (3)(b) if the vendor's failure to register is due to reasonable cause and not willful neglect or intent to defraud.Added by 2024 Ch. 423,§ 1, Proposition KK passed by voters in 11/5/2024 election, eff. upon official declaration by the governor, 12/17/2024.