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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 245-55

Forfeiture

Official textcapitol.hawaii.gov


§245-55 Forfeiture. Any cigarette, package of cigarettes, or carton of cigarettes unlawfully possessed, kept, stored, received, held, owned, acquired, retained, transported, imported, or caused to be imported, distributed, sold, or offered for sale, in violation of this part, shall be forfeited as contraband pursuant to chapter 712A. Any cigarette, package of cigarettes, or carton of cigarettes forfeited as provided in this section shall be ordered destroyed.

Last amended: [L 2000, c 201, pt of §1; am L 2003, c 77, §7] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 245-12 · Investigations; contempts; fees
  2. 245-13 · Administration by director; rules and regulations
  3. 245-14 · REPEALED
  4. 245-15 · Disposition of revenues
  5. 245-16 · Unlawful shipment of cigarettes; penalty; reports; liability…
  6. 245-16.5 · Unlawful shipment of tobacco products; penalty; liability…
  7. 245-17 · 245-17
  8. 245-21 · Payment of tax through use of stamps; exemptions
  9. 245-22 · Affixation; required prior to distribution; method and manner
  10. 245-22.5 · Prohibition against stamping or sale of cigarettes not…
  11. 245-23 · Department to furnish stamps; designs, specifications, and…
  12. 245-24 · Sales through financial institutions
  13. 245-25 · 245-25
  14. 245-26 · Price; payment
  15. 245-27 · to 245-30 REPEALED
  16. 245-32 · Tax refund or credit for cigarettes and tobacco products…
  17. 245-33 · Unused stamps; cancellation of stamps
  18. 245-34 · Approval of department required for transfer of stamps
  19. 245-35 · 245-35
  20. 245-36 · Counterfeiting stamps
  21. 245-37 · Sale or purchase of packages of cigarettes without stamps;…
  22. 245-38 · Vending unstamped cigarettes
  23. 245-39 · Penalty exemptions; presumptions
  24. 245-40 · Forfeitures; disposition
  25. 245-41 · Enforcement; injunction; disposition of fines
  26. 245-41.5 · Cigarette tax stamp administrative special fund
  27. 245-42 · 245-42
  28. 245-51 · Export and foreign cigarettes prohibited
  29. 245-52 · Alteration of packaging prohibited
  30. 245-53 · Criminal penalties for illegal sale of export or foreign…
  31. 245-54 · Confiscation and seizure of illegal export or foreign…
  32. 245-55 · Forfeiture
  33. 245-56 · Affixing of cigarette tax stamps to export cigarettes or…
  34. 245-57 · Documentation of foreign cigarettes
  35. 245-58 · Illegal sale of export or foreign cigarettes; revocation or…
  36. 245-59 · Unfair trade practices
  37. 245-60 · Deceptive cigarette sales
  38. 245-61 · Enforcement
  39. 245-62 · Applicability
  40. 245-63 · Penalties cumulative
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