HAR § 18-247-9 — Enforcement and administration

(a) The director shall administer and enforce the law. At any time after the making of a conveyance or transfer subject to the conveyance tax, he may investigate and ascertain whether said tax, in the proper amount, was paid. For this purpose, the director may invoke all statutory powers vested in him, including but not limited to, the provisions of section 231-7, HRS.