HAR § 18-231-100-01 — Fine for interference with a tax official

(a) A person who intentionally interferes with, hinders, obstructs, prevents, or impedes any investigator, auditor, collector, or other employee of the department from obtaining license information, books, records, articles, or items of business transacted, or other information or property rightfully entitled to the department shall be subject to a fine of $2,000. (b) No citation shall issue for any conduct that is constitutionally protected. (c) In any proceeding under this section, it shall be an absolute defense that the person acted with good cause. For purposes of this section, good cause shall mean a situation where: (1) The person’s intent was to comply with the law; (2) The person acted in a reasonable manner; and (3) There was a significant mitigating factor such as, but not limited to, the person not knowing he or she was interfering with, hindering, obstructing, preventing, or impeding the investigator, auditor, collector or other employee of the department. (d) A citation may be issued to the person for each incident that constitutes intentionally interfering with, hindering, obstructing, preventing, or impeding of any investigator, auditor, collector, or other employee of the department which prevents such investigator, auditor, collector, or other employee of the department from obtaining license information, books, records, articles, or items of business transacted, or other information or property to which the department was rightfully entitled. Every citation issued under this section shall be considered as a separate violation.