A good place to start is here if it has a physical location: http://www.google.com/mapmaker
From mapmaker you can close the business (it isn't immediate as they use crowd sourcing). You can also report the business as being closed through the maps listing.
If you do a search for the listing in question, in the list view (http://maps.google.com) you'll see an option that says 'more' with an arrow pointing down. Click that and hit 'report a problem'.
Hope it helps.