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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-91

231-91

Official textcapitol.hawaii.gov


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.

Last amended: [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 231-39 · Additions to taxes for noncompliance or evasion; interest on…
  2. 231-40 · Interpretation
  3. 231-40.5 · Statute of limitations; extension for substantial omissions
  4. 231-41 · Statute of limitation for criminal penalties
  5. 231-51 · Purpose
  6. 231-52 · Definitions
  7. 231-53 · Setoff against refund
  8. 231-54 · 231-54
  9. 231-55 · Finalization of setoff; credit on debt
  10. 231-56 · Charges for setoff; credit to agency
  11. 231-57 · Apportionment of joint refunds
  12. 231-57.5 · Notification of address and social security number of debtor…
  13. 231-58 · Rules
  14. 231-59 · Procedure additional
  15. 231-61 · Tax liens; co-owners' rights
  16. 231-62 · Tax liens; foreclosure; property
  17. 231-63 · Tax liens; foreclosure without suit, notice
  18. 231-64 · Tax liens; registered land
  19. 231-65 · Tax liens; notice, form of
  20. 231-66 · Tax liens; postponement of sale, etc
  21. 231-67 · Tax liens; tax deed; redemption
  22. 231-68 · Tax liens; costs
  23. 231-69 · Tax deed as evidence
  24. 231-70 · Disposition of surplus moneys
  25. 231-81 · 231-81
  26. 231-82 · 231-82
  27. 231-83 · 231-83
  28. 231-84 · 231-84
  29. 231-85 · 231-85
  30. 231-86 · 231-86
  31. 231-91 · 231-91
  32. 231-92 · 231-92
  33. 231-93 · 231-93
  34. 231-94 · 231-94
  35. 231-95 · 231-95
  36. 231-96 · 231-96
  37. 231-97 · 231-97
  38. 231-98 · 231-98
  39. 231-99 · 231-99
  40. 231-100 · 231-100
Full table of contents →