Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-231-91-25
Enforcement and stay
# (a)
Unless otherwise stated in a final decision, all monetary fines and non-monetary sanctions shall be due and payable within thirty days of the service of the final decision imposing such fines and sanctions, provided that if any party appeals such final decision to the circuit court, such monetary fines and non-monetary sanctions may be stayed by the reviewing court under section 91-14, HRS.
# (b)
The department is authorized to collect any overdue monetary fines and to enforce any overdue non monetary sanctions imposed under any final decision, by referral of the matter to the attorney general for such action as it may deem necessary. In the director’s discretion, any uncollected monetary fine may be referred to third parties, including a collection agency, or may be offset against any amounts owed by the department to the person. Any third party service fees incurred for the collection of any monetary fine, including collection agency fees, shall be the responsibility of the person against which the monetary fine was assessed.
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In this chapter (40 sections)
- 18-231-19.5-13 · Confidentiality of segregated information and written…
- 18-231-19.5-14 · Narrow construction of section
- 18-231-25 · (Reserved) Cost recovery fees; in general
- 18-231-25.5-02 · Cost recovery fees for collection actions
- 18-231-25.5-04 · Cost recovery fees for research and reference materials
- 18-231-25.5-05 · Cost recovery fees for the reissuance of refund checks
- 18-231-36 · (Reserved) HRS §231-36
- 18-231-59 · (Reserved
- 18-231-91-01 · Procedures; scope and purpose
- 18-231-91-03 · Cease and desist citation; requirements
- 18-231-91-04 · Issuance of a cease and desist citation
- 18-231-91-05 · Response to cease and desist citation
- 18-231-91-06 · Venue
- 18-231-91-07 · Docket
- 18-231-91-08 · Hearing; request for and scheduling
- 18-231-91-09 · Presiding officer of hearings; duties and powers;…
- 18-231-91-10 · Disqualification of presiding officers
- 18-231-91-11 · Communications with the director or presiding officers
- 18-231-91-12 · Computation of time
- 18-231-91-13 · Filing of documents; amendment; dismissal; retention
- 18-231-91-14 · Filed documents available for public inspection;…
- 18-231-91-15 · Appearances in agency appeal
- 18-231-91-16 · Substitution of parties
- 18-231-91-17 · Consolidation; separate hearings
- 18-231-91-18 · Intervention
- 18-231-91-19 · Prehearing conferences; exchange of exhibits; briefs
- 18-231-91-20 · Motions
- 18-231-91-21 · Evidence
- 18-231-91-23 · Service of decisions
- 18-231-91-24 · Correction of transcript
- 18-231-91-25 · Enforcement and stay
- 18-231-92-01 · (Reserved
- 18-231-93-01 · (Reserved
- 18-231-94-01 · Fine for failure to produce license
- 18-231-95-01 · Fine for failure to keep adequate books and records
- 18-231-96-01 · Fine for failure to record transaction
- 18-231-97-01 · (Reserved) §18-231-98-01 Fine for tax avoidance price…
- 18-231-98-01 · Fine for tax avoidance price fixing
- 18-231-99-01 · (Reserved
- 18-231-100-01 · Fine for interference with a tax official