On the initiative of the Department of Finance and Administration, Revenue Division, or whenever a written complaint or violation of the terms of tax regulations or the statute is received, the Director of the Department of Finance and Administration shall cause to be made a full investigation on behalf of AIDC and shall have full authority for such investigation including authority to call for reports or pertinent records or other information from the enterprise zone business. If the investigation substantiates a violation, the Revenue Commissioner may revoke the qualified status of the enterprise zone business. The enterprise zone business shall then remit any and all taxes, plus penalty and interest pursuant to the Arkansas Tax Procedure Act, that would have been imposed but for the enterprise zone business status.