Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 245-41
Enforcement; injunction; disposition of fines
§245-41 Enforcement; injunction;
disposition of fines.
# (a)
Enforcement of this part shall be under the jurisdiction of the attorney general. The attorney general may seek assistance in the enforcement of this part from other law enforcement agencies.
# (b)
Notwithstanding the existence of other remedies at law, the attorney general may apply for a temporary or permanent injunction restraining any person from violating or continuing to violate this part. The injunction shall be issued without bond.
# (c)
Where the attorney general conducts an investigation resulting in the imposition and collection of a criminal fine pursuant to this part, one hundred per cent of the fine shall be distributed to the attorney general to be deposited to the credit of the department of the attorney general's tobacco enforcement special fund; provided that if the attorney general engages the prosecuting attorney for the investigation or prosecution, or both, resulting in the imposition and collection of a criminal fine under this part, the fine shall be shared equally between the attorney general and the prosecuting attorney.
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- 245-14 · REPEALED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- 245-27 · to 245-30 REPEALED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