[Code of Federal Regulations] [Title 27, Volume 2] [Revised as of April 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR71.46] [Page 361] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 71_RULES OF PRACTICE IN PERMIT PROCEEDINGS--Table of Contents Subpart E_Grounds for Citation Sec. 71.46 Tobacco permits. Whenever the appropriate TTB officer has reason to believe that any person has not in good faith complied with any of the provisions of 26 U.S.C. chapter 52 or regulations issued thereunder, or has not complied with any provision of 26 U.S.C. which involves intent to defraud, or has violated any of the conditions of his permit, or has failed to disclose any material information required, or has made any materially false statement, in the application for his permit, or has failed to maintain his premises in such manner as to protect the revenue, the appropriate TTB officer shall issue a citation for the revocation or suspension of such permit. [21 FR 1441, Mar. 6, 1956. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55846, Sept. 28, 1979; T.D. ATF-374, 61 FR 29957, June 13, 1996] [[Page 362]]