HRS § 245-9 — Inspection


§245-9 Inspection. (a) The department
and the attorney general may examine all records required to be kept or filed
under this chapter, and books, papers, and records of any person engaged in the
business of wholesaling or dealing cigarettes and tobacco products, to verify
the accuracy of the payment of the taxes imposed by this chapter. Every person
in possession of any books, papers, and records, and the person's agents and
employees, are directed and required to give the department and the attorney
general the means, facilities, and opportunities for the examinations.
(b) The department and the attorney general
may inspect the operations, premises, and storage areas of any entity engaged
in the sale of cigarettes, or the contents of a specific vending machine,
during regular business hours. This inspection shall include inspection of all
statements, books, papers, and records in whatever format, including electronic
format, pertaining to the acquisition, possession, transportation, sale, or use
of packages of cigarettes and tobacco products other than cigarettes, to verify
the accuracy of the payment of taxes imposed by this chapter, and of the
contents of cartons and shipping or storage containers to ascertain that all
individual packages of cigarettes have an affixed stamp of proper denomination
as required by this chapter. This inspection may also verify that all stamps
were produced under the authority of the department. Every entity in
possession of any books, papers, and records, and the entity's agents and
employees, are directed and required to give the department and the attorney
general the means, facilities, and opportunities for the examinations.
(c) If the department or the attorney general
has reasonable cause to believe and does believe that cigarettes, stamps, or
counterfeit stamps are being acquired, possessed, transported, kept, sold, or
offered for sale in violation of this chapter, the department or the attorney
general may investigate or search the vehicle or premises in which the
cigarettes, stamps, or counterfeit stamps are believed to be located. If
cigarettes, stamps, or counterfeit stamps are found in a vehicle, premises, or
vending machine in violation of this chapter the cigarettes, vending machine,
vehicle, stamps, counterfeit stamps, or other tangible personal property
containing those cigarettes, stamps, or counterfeit stamps and any books and
records in possession of the entity in control or possession of the cigarettes,
stamps, or counterfeit stamps may be seized by the department or the attorney
general and are subject to forfeiture as provided in this chapter and chapter
712A.
(d) For purposes of this chapter:
"Counterfeit stamp" means any stamp
that is not printed, manufactured, distributed, or made by authority of the
department.
"Vehicle" means an automobile,
airplane, motorcycle, motorboat, or other motor-propelled vehicle.