767. REVOCATION OF RETAILER’S PERMIT FOR FAILURE TO FILE RETURN OR PAY TAX - PENALTY FOR CONTINUATION IN BUSINESS.

Every person who is the holder of a sales tax permit and who has failed to file a return, or who has filed a return and has failed to pay the tax due the Tribe under this Chapter on or before the fifteenth of the second month following the quarter, or any other reporting period authorized, shall no longer continue as a retailer and his sales tax permit is hereby revoked and canceled. Any person, who shall continue a taxable business after his permit has been revoked or canceled, as herein provided, shall:

(1) If a member of the Tribe, be guilty of a crime, and upon conviction be sentenced to labor for a period not to exceed one year, or to a fine not to exceed five thousand dollars ($5,000), or

(2) If a non-Indian, be assessed a civil penalty not to exceed five thousand dollars, or be temporarily or permanently excluded from the Reservation, or be both so assessed and so excluded, with costs.