HRS § 231-91 — 231-91


CASH
ECONOMY ENFORCEMENT; CITATIONS
[§231-91] Citations for violations;
deposits. (a) The special enforcement section may issue cease and desist
citations to any person if the special enforcement section has cause to believe
the person has violated, is violating, or is about to violate any provision of
title 14 or administrative rule adopted thereunder. A cease and desist
citation may include a monetary fine for any unlawful act.
(b) The department may recommend legislation
defining the circumstances and the civil monetary fines citable for unlawful
actions under title 14.
(c) Any fine assessed under this section shall
be a matter of the special enforcement section under section 231-85 and shall
be retained and deposited into the tax administration special fund.
(d) Any fine assessed shall be due and payable
thirty days after issuance, subject to appeal rights provided under subsection
(e); provided that if payment of the fine is determined to be in jeopardy, such
fine shall be payable immediately and shall be immediately collected. A
finding of jeopardy shall be made in writing, setting forth the specific
reasons for the finding. The finding of jeopardy shall be subject to immediate
appeal under subsection (e), and at the taxpayer's request the appeal shall be expedited
and heard as soon as reasonably practicable. Any amount of fine collected
under jeopardy shall only be returned upon a finding by the director of
taxation or the circuit court that there was no violation of title 14 pursuant
to appeal rights provided under subsection (e).
(e) Cease and desist citations may be appealed
to the director of taxation or the director's designee, and the determination
of the director may be appealed to the circuit court, pursuant to chapter 91.