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2012 Hawaii Revised Statutes
TITLE 14. TAXATION
231. Administration of Taxes
231-95 Failure to keep adequate books and records.


HI Rev Stat § 231-95 (2012) What's This?

Note

Part repealed on June 30, 2014. L 2009, c 134, §13(3).

§231-95 Failure to keep adequate books and records. It shall be unlawful for any person required under title 14 to keep books or records to fail to produce the books or records upon demand by the special enforcement section, or as soon thereafter as is reasonable under the circumstances. Any person who violates this section shall be subject to a fine not to exceed $1,000; provided that if the person is a cash-based business, the fine shall not exceed $2,000. [L 2009, c 134, pt of §2]

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