N.H. Rev. Stat. § 260:54-a
If a special fuel user at any time files a false quarterly report of the data or information required by this subdivision or willfully fails, neglects, or refuses to file the quarterly or annual report or to pay the full amount of the road toll as required by this subdivision, the commissioner, after 10 days' written notice by certified mail directed to the last known address of the user appearing on the files of the department fixing a time and place at which the user may appear and show cause why the license should not be suspended or revoked, may suspend or revoke the license of the user and shall notify the user in writing of the suspension or revocation by certified mail to the last known address of the user. Any user whose license shall have been suspended or revoked by the commissioner may, within 30 days from the date of the suspension or revocation, make application in the nature of an appeal to the superior court.
RSA 260:54-a
1983, 269:4. 1988, 64:12. 1994, 22:2. 1996, 292:32, eff. Jan. 1, 1997.