71-3811.

Hearing; procedure; appeal.

(1) A processor or retailer aggrieved by a notice of denial of an application issued under section 71-3807 or a notice of violation issued under section 71-3810 may request a hearing.

(2) Such request shall be made within twenty days after the receipt of any such notice.

(3) At such hearing the Tax Commissioner, or any officer or employee of the Tax Commissioner designated in writing, may examine any books, papers, memoranda, or other evidence bearing upon the matter at issue and require the attendance of any officer or employee of the processor or retailer or any person having knowledge pertinent to such hearing. The Tax Commissioner or the Tax Commissioner's designee may administer oaths to persons testifying at such hearing.

(4) During the hearing, the Tax Commissioner or the Tax Commissioner's designee shall not be bound by the technical rules of evidence, and no informality in any proceeding or in the manner of taking testimony shall invalidate any order or decision made or approved by the Tax Commissioner.

(5) Within a reasonable time after the hearing the Tax Commissioner shall make a final decision or final determination and notify the processor or retailer by mail of such decision or determination.

(6) If it is determined that a processor intentionally and materially falsified any information contained in an application under the Kratom Consumer Protection Act, the processor shall be ineligible to obtain a certification of registration for a period of twelve months after the date of such determination.

(7) A processor or retailer may appeal the decision of the Tax Commissioner, and the appeal shall be in accordance with the Administrative Procedure Act.