Section 30479 Of Chapter 10. Violations From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 10.

. If any retailer, as defined in Part 1 (commencing with Section 6001) of this division, is convicted under any provision of this part and has any previous conviction within a 10-year period under this part, the State Board of Equalization shall revoke all permits issued to such person under the Sales and Use Tax Law for a period of one year.