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A. The clerk may revoke any exemption authorization, certificate or other authority to obtain an exemption if the person entitled to the exemption has been found to have used the exemption authorization or certificate to obtain an exemption to which the exemption holder is not entitled or has permitted another to use the exemption authorization or certificate to obtain an exemption to which the other person is not entitled.

B. Upon a determination by the clerk that an exemption holder has misused or permitted another to misuse a sales tax exemption authorization or certificate issued to the holder, the clerk may revoke the sales tax exemption authorization or certificate of such person. Prior to revocation, a public hearing shall be held at which the person with the exemption may be present and at which the evidence of misuse shall be presented. The holder shall be given an opportunity to refute any evidence presented and to cross-examine the person who made the investigation. The holder and witnesses called by the holder may also be cross-examined.

C. The revocation shall be permanent unless the clerk provides for a shorter period in the revocation order.

D. The order and period of revocation may be appealed to the assembly if the appeal is filed in writing with the clerk within 10 days of the receipt of the written order. The decision of the clerk is final and may be appealed only to the assembly.

E. A person who obtains or attempts to obtain an exemption from the sales tax for a sale or rental when the person is not entitled to the exemption is guilty of a misdemeanor.