Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 245-61
Enforcement
[§245-61] Enforcement.
# (a)
Enforcement of this part shall be under the concurrent jurisdiction of the attorney general, the prosecuting attorneys or deputy prosecuting attorneys of the various counties, and the police departments of the various counties.
# (b)
In addition to any other remedy provided by law, including enforcement as provided in subsection (a), any person may bring an action for appropriate injunctive or other equitable relief for a violation of this part and for damages sustained by the person, and, if the judgment is for the plaintiff, the plaintiff shall be awarded a sum not less than $1,000 or threefold damages by the plaintiff sustained, whichever sum is the greater, and reasonable attorneys fees together with the costs of suit.
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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- 245-14 · REPEALED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- 245-27 · to 245-30 REPEALED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