Section 78:20 - Suspension or Revocation of LicenseI. The commissioner, after notice and hearing under RSA 78:19, may suspend for a period of time not to exceed 90 days, or revoke any license issued under this chapter or RSA 178 as it relates to licensure for the retail sale or sampling of tobacco products, or uphold the denial of a license for any one of the following reasons: (a) The licensee fails to file any return or report required by this chapter.(b) The licensee files a return, report, or affidavit required by this chapter, which is false.(c) The licensee fails to collect, truthfully account for, or pay over any tax due under this chapter.(d) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, has been convicted of, or has admitted to sufficient facts to support a finding of guilt of, any violation under this chapter, any violation under federal law where the conduct underlying the conviction or admission relates to tobacco products, or any violation of law involving dishonesty or fraud, within a 5-year period in the case of a misdemeanor or within a 10-year period in the case of a felony.(e) Tobacco products without indicia of tax paid have been seized from the licensee's business premises and held by the department as contraband on one or more occasions during a 5-year period.(f) The licensee has refused to permit, hindered, or obstructed an examination, investigation, or search authorized under RSA 78:16.(g) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, is not a suitable person for licensure in New Hampshire, as determined by the commissioner pursuant to rules adopted under RSA 541-A.II. License suspension for a violation of RSA 78:26 shall be as provided in RSA 78:26, VII.Repealed and reenacted by 2019 , 178: 1, eff. 1/1/2020. 2019, 178 : 1 , eff. Jan. 1, 2020.