(1) Upon ceasing operations in Montana, each special fuel user licensed under IFTA, shall:

(a) Submit a final return with the original license;

(b) Pay all tax, penalty, and interest due;

(c) Request cancellation of the IFTA license.

(2) Any attempt to use a canceled license is considered a violation of 15-70-121, MCA, and subjects the violator to the penalty provisions of 15-70-458, MCA.

(3) When the user's IFTA license is revoked for noncompliance, the license must be surrendered and returned with reports through the date of the revocation. Any attempt to use a revoked license is considered a violation of 15-70-121, MCA, and subject to the penalty provisions of 15-70-458, MCA.

(4) An invalid IFTA license list is maintained by the department and is distributed to all motor carrier services officers in Montana. An IFTA license on the invalid list or a reproduction of such a license is subject to confiscation by enforcement officers, and a citation may be issued.