Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-245-2-4 — State; provided, that this section shall not apply to automatic forfeiture based on the failure to file an application within the period provided by chapter 245 or any rule adopted under chapter 245
(c) The department may revoke, suspend, or decline to renew the license whenever the department finds that the applicant or licensee has failed to comply with chapter 245 or any rule adopted under chapter 245, or for any other good cause. If a person or entity whose license is revoked, suspended, or not renewed disputes the department’s actions the aggrieved party may petition the director in writing, within 60 days of the date of the notice, setting forth reasons why revocation, suspension, or declination to renew the license should not occur. (d) In the petition, the licensee may provide information, to which the department may give due consideration, regarding mitigation measures taken by the licensee to abide by the requirements of any federal, state, or county law pertaining to the sale, acquisition, possession, stamping, distribution, transportation, or importation, of cigarettes or tobacco products. (e) The department may consider single or multiple federal, state, or county violation(s) pertaining to the unlawful sale, acquisition, possession, stamping, distribution, transportation, importation, or smuggling of cigarettes, counterfeit cigarettes, counterfeit stamps, or other tobacco products in violation of federal, state, or county law in determining the appropriate action to be taken. (f) Revocation, suspension, or declination to renew a license shall have no effect on liability for payment of taxes, fees, penalties, or interest incurred or imposed.
Source: official text