issuing URITokens is account deletion blocker

src/ripple/app/tx/impl/DeleteAccount.cpp

@@ -224,6 +224,11 @@ DeleteAccount::preclaim(PreclaimContext const& ctx)
             return tecHAS_OBLIGATIONS;
     }
 
+    // accounts that have issued URITokens are not allowed to be deleted
+    // this should be updated in future to be a counter
+    if (sleAccount->getFlags() & lsfURITokenIssuer)
+        return tecHAS_OBLIGATIONS;
+
     if (ctx.view.rules().enabled(featureNonFungibleTokensV1))
     {
         // If an issuer has any issued NFTs resident in the ledger then it

src/ripple/app/tx/impl/URIToken.cpp

@@ -424,6 +424,9 @@ URIToken::doApply()
             sleU->setFieldU64(sfOwnerNode, *page);
             view().insert(sleU);
 
+            // ensure there is a deletion blocker against the issuer now
+            sle->setFieldU32(sfFlags, sle->getFlags() | lsfURITokenIssuer);
+
             adjustOwnerCount(view(), sle, 1, j);
             return tesSUCCESS;
         }

src/ripple/protocol/LedgerFormats.h

@@ -283,6 +283,8 @@ enum LedgerSpecificFlags {
         0x10000000,               // True, reject new paychans
     lsfDisallowIncomingTrustline =
         0x20000000,               // True, reject new trustlines (only if no issued assets)
+    lsfURITokenIssuer =
+        0x40000000,               // True, has minted tokens in the past
 
     // ltOFFER
     lsfPassive = 0x00010000,