DAVIS, Judge.
The Commissioner of the North Carolina Division of Motor Vehicles (the "DMV") appeals from the trial court's order (1) reversing the final agency decision assessing a civil penalty of $1,500 against Twin County Motorsports, Inc. ("Twin County") and suspending its safety inspection license for a period of 1,080 days; and (2) remanding for a new hearing before the DMV. The primary issue raised on appeal is whether corporations are required under North...
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