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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-98

231-98

Official textcapitol.hawaii.gov


[§231-98] Tax avoidance price fixing. It shall be unlawful for any person to sell, offer to sell, or otherwise convey more than one price for any business to be transacted when the lower price is offered if the transaction is paid for in cash. It shall not be an offense under this section if a business charges a higher price for legitimate business purposes, such as for the purpose of recovering any charges assessed the business, including for facilitating electronic payment. Any person who violates this section shall be subject to a fine not to exceed $2,000; provided that if the person is a cash-based business, the fine shall not exceed $3,000.

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
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