(a) A direct wine shipper may renew its direct wine shipper’s permit each year if the direct wine shipper:
(1) is otherwise entitled to have a direct wine shipper’s permit;
(2) provides to the Comptroller a copy of its current permit;
(3) identifies the wines manufactured by the direct wine shipper that the direct wine shipper intends to ship into the State; and
(4) pays to the Comptroller a renewal fee of $200.
(b) The Comptroller may deny a renewal application of a direct wine shipper who fails to:
(1) file a tax return required under this part;
(2) pay a fee or tax when due; or
(3) after receiving notice, comply with this article or a regulation that the Comptroller adopts under this article.