Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-96 — 231-96
§231-96 Failure to record
transaction. (a) It shall be unlawful for any person doing business under
chapter 237, other than casual sales, to conduct any transaction in cash and
fail to:
(1) Offer a receipt or other record of the
transaction; and
(2) Maintain a contemporaneously generated record of
all business transactions conducted each day,
whether handwritten or generated by a manually
operated or electronic cash register. Each day a person is in violation of
this section shall be treated as a separate violation.
(b) Except as provided in subsection (c), 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.
(c) If the person, including a cash-based
business, is otherwise in compliance with title 14 at the time of violation of
this section, the fine for a violation of this section shall be commensurate
with the violation, as determined by the department in accordance with rules
adopted pursuant to chapter 91.
Source: official text