Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-231-91-01

Procedures; scope and purpose

Official textfiles.hawaii.gov13 subsections

# (a)

Sections 18-231-91-01 to 18-231-100-01, implement section 231-91, HRS through section 231-100, HRS, relating to Cash Economy Enforcement; Citations, and apply notwithstanding any contrary provision in title 14, HRS, and the rules adopted thereunder relating to the general enforcement of taxes.

# (b)

A cease and desist citation pursuant to section 231-91, HRS, may include a monetary fine for any infraction under title 14, HRS, including but not limited to the following monetary fines:

# (1)

Failure to produce license upon demand, section 231-94, HRS;

# (2)

Failure to keep adequate books and records, section 231-95, HRS;

# (3)

Failure to record transaction, section 231-96, HRS;

# (4)

(Reserved);

# (5)

Tax avoidance price fixing, section 231-98, HRS;

# (6)

Possession of currency for tax avoidance purposes, section 231-99, HRS;

# (7)

Interference with a tax official, section 231-100, HRS;

# (c)

The administrative rules contained herein govern the practice and procedure in all cease and desist citations issued by the special enforcement section, including the imposition of any monetary fines, and any subsequent rights of review.

# (d)

An agency appeal of a cease and desist citation under section 231-91(e), HRS, shall be conducted as a contested case under chapter 91, HRS. The procedures for contested cases in chapter 91, HRS (including sections 91- 8.5 through 91-15, HRS), shall apply to agency appeals.

# (e)

The administrative rules contained in sections 18-231-91-01 through 18-231-91-100-01 shall be construed to secure the just and speedy determination of every cease and desist citation issued.

# (f)

Should any section, paragraph, sentence, clause, phrase, or application of this subchapter be declared unconstitutional or invalid for any reason, the remainder of any other application of said chapter shall not be affected thereby.

Last amended: [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-91) Definitions. As used in sections 18-231-91-01 through 18-231-100-01: HRS §231-91 §18-231-91-02 “Agency appeal” means an appeal of a cease and desist citation to the director or the director’s designee pursuant to section 231-91(e), HRS. “Department” means the department of taxation. “Director” means the director of taxation. “Hearing” means a contested case hearing in accordance with chapter 91, HRS, to determine an agency appeal. “Person”

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