Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-251-3-06 — (c) The information provided on the registration certificate may be amended and updated as set forth by the department on a form prescribed by the department
(d) Upon written request by a person, the department shall cancel the person’s registration certificate, and the cancellation shall be without any refund of the registration fee paid. (e) Each person subject to chapter 251, HRS, and this chapter shall register within the time period set forth in this subsection. (1) Each person providing rental motor vehicles to the public or engaging in the tour operator business prior to January 1, 1992, and intending to continue in either business after December 31, 1991, shall register as required by this section no later than December 31, 1991. (2) After December 31, 1991, each person subject to this chapter shall register as required by Chapter 251, HRS, and this section prior to commencing the business of providing rental motor vehicles to the public or engaging in the tour vehicle operator business. (f) Any person who engages or continues in the business of providing rental motor vehicles to the public or in the tour operator business without registering in conformity with this chapter or any officer or director of a corporation who permits, aids, or abets such corporation to engage or continue in business without registering in conformity with this chapter shall be guilty of a misdemeanor and shall be fined not more than $1,000 or imprisoned not more than one year, or both.
Source: official text