KRS 138.355

If the department reasonably believes that any dealer or refund permit holder has been guilty of a violation of KRS 138.344 to 138.355, which would subject the dealer or permit holder to a suspension or revocation of his or her license or permit under KRS 138.354(2), (3), or (4), said dealer or permit holder may be cited by the department to show cause at a public hearing before the Department of Revenue why his or her license or permit should not be suspended or revoked. The dealer or refund permit holder shall be notified by certified or registered letter. The letter shall inform the dealer or refund permit holder of the charge or charges made against him or her, and he or she shall have a reasonable opportunity to be heard before his or her license or permit may be revoked or suspended. The hearing shall be set at least five (5) days after the receipt of the letter. Any aggrieved dealer or refund permit holder may appeal any order entered to the Board of Tax Appeals pursuant to KRS 49.220, subject to the condition that he or she make bond sufficient in the opinion of the department to protect the Commonwealth from loss of revenue.