Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 245-37
Sale or purchase of packages of cigarettes without stamps; fines and penalties
[§245-37] Sale or purchase of packages of cigarettes without stamps; fines and penalties. (a) Beginning April 1, 2001, a person shall be guilty of a class C felony if the person:
# (1)
Is not a licensee, and knowingly possesses, keeps, stores, acquires, or transports three thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part;
or
# (2)
Knowingly sells one thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part.
(b) Beginning April 1, 2001, a person shall be guilty of a misdemeanor if the person:
(1) Is not a licensee, and knowingly possesses, keeps, stores, acquires, or transports one thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part; or
(2) Knowingly sells less than one thousand cigarettes that do not have stamps affixed to the cigarette packages as required by this part.
(c) In addition to any other authorized disposition, a corporation found in violation of:
(1) Subsection (a) is subject to a fine in an amount not to exceed $50,000; and
(2) Subsection (b) is subject to a fine in an amount not to exceed $25,000.
Source: view the official text
In this chapter (40 sections)
- 245-12 · Investigations; contempts; fees
- 245-13 · Administration by director; rules and regulations
- 245-14 · REPEALED
- 245-15 · Disposition of revenues
- 245-16 · Unlawful shipment of cigarettes; penalty; reports; liability…
- 245-16.5 · Unlawful shipment of tobacco products; penalty; liability…
- 245-17 · 245-17
- 245-21 · Payment of tax through use of stamps; exemptions
- 245-22 · Affixation; required prior to distribution; method and manner
- 245-22.5 · Prohibition against stamping or sale of cigarettes not…
- 245-23 · Department to furnish stamps; designs, specifications, and…
- 245-24 · Sales through financial institutions
- 245-25 · 245-25
- 245-26 · Price; payment
- 245-27 · to 245-30 REPEALED
- 245-32 · Tax refund or credit for cigarettes and tobacco products…
- 245-33 · Unused stamps; cancellation of stamps
- 245-34 · Approval of department required for transfer of stamps
- 245-35 · 245-35
- 245-36 · Counterfeiting stamps
- 245-37 · Sale or purchase of packages of cigarettes without stamps;…
- 245-38 · Vending unstamped cigarettes
- 245-39 · Penalty exemptions; presumptions
- 245-40 · Forfeitures; disposition
- 245-41 · Enforcement; injunction; disposition of fines
- 245-41.5 · Cigarette tax stamp administrative special fund
- 245-42 · 245-42
- 245-51 · Export and foreign cigarettes prohibited
- 245-52 · Alteration of packaging prohibited
- 245-53 · Criminal penalties for illegal sale of export or foreign…
- 245-54 · Confiscation and seizure of illegal export or foreign…
- 245-55 · Forfeiture
- 245-56 · Affixing of cigarette tax stamps to export cigarettes or…
- 245-57 · Documentation of foreign cigarettes
- 245-58 · Illegal sale of export or foreign cigarettes; revocation or…
- 245-59 · Unfair trade practices
- 245-60 · Deceptive cigarette sales
- 245-61 · Enforcement
- 245-62 · Applicability
- 245-63 · Penalties cumulative