HRS § 231-99 — 231-99


[§231-99] Possession of currency for
tax avoidance purposes. It shall be unlawful for any person engaged in
business in this State to possess currency in the form of coin or note, where
the possession is for tax avoidance purposes. It shall be the department's
burden to establish that currency is possessed for tax avoidance purposes;
provided that circumstantial evidence may be used by the department in any
proceeding. 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.