water heater hard wire or plug in?

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Commercial setting: gas powered water heater in secure enclosed room.120volt cord & plug striker for pilot light.120v/15a standard duplex in metal "Bell" box fed via 12-2 w/ground mc to standard single pole 120v/15a toggle switch in 4 square box w/ RS cover. Then 1/2" emt to panel (located elsewhere), with no compression fittings. Existing conditions except the new furnace and striker replacements.

What is right and wrong with this whole picture? Also, being existing conditions can this be plugged back in or does it need hard wiring with disconnect? Jurisdiction is Collier County, FL under '08 adopted code.

Please advise include NEC, FL building, Fire, Handbook references. Thank you!
 
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