Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-95
231-95
Official textcapitol.hawaii.gov
[§231-95] Failure to keep adequate books and records. It shall be unlawful for any person required under title 14 to keep books or records to fail to produce the books or records upon demand by the special enforcement section, or as soon thereafter as is reasonable under the circumstances. Any person who violates this section shall be subject to a fine not to exceed $1,000; provided that if the person is a cash-based business, the fine shall not exceed $2,000.
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In this chapter (40 sections)
- 231-39 · Additions to taxes for noncompliance or evasion; interest on…
- 231-40 · Interpretation
- 231-40.5 · Statute of limitations; extension for substantial omissions
- 231-41 · Statute of limitation for criminal penalties
- 231-51 · Purpose
- 231-52 · Definitions
- 231-53 · Setoff against refund
- 231-54 · 231-54
- 231-55 · Finalization of setoff; credit on debt
- 231-56 · Charges for setoff; credit to agency
- 231-57 · Apportionment of joint refunds
- 231-57.5 · Notification of address and social security number of debtor…
- 231-58 · Rules
- 231-59 · Procedure additional
- 231-61 · Tax liens; co-owners' rights
- 231-62 · Tax liens; foreclosure; property
- 231-63 · Tax liens; foreclosure without suit, notice
- 231-64 · Tax liens; registered land
- 231-65 · Tax liens; notice, form of
- 231-66 · Tax liens; postponement of sale, etc
- 231-67 · Tax liens; tax deed; redemption
- 231-68 · Tax liens; costs
- 231-69 · Tax deed as evidence
- 231-70 · Disposition of surplus moneys
- 231-81 · 231-81
- 231-82 · 231-82
- 231-83 · 231-83
- 231-84 · 231-84
- 231-85 · 231-85
- 231-86 · 231-86
- 231-91 · 231-91
- 231-92 · 231-92
- 231-93 · 231-93
- 231-94 · 231-94
- 231-95 · 231-95
- 231-96 · 231-96
- 231-97 · 231-97
- 231-98 · 231-98
- 231-99 · 231-99
- 231-100 · 231-100