2014 Hawaii Revised Statutes
TITLE 14. TAXATION
231. Administration of Taxes
231-92 Cash-based businesses; injunction.
§231-92 Cash-based businesses; injunction. The special enforcement section, with the director of taxation's approval, may bring civil actions in the circuit court where the cash-based business is located to enjoin any unlawful act under title 14, including any administrative rule adopted thereunder, by a cash-based business. To the extent provided by statute, the special enforcement section may include in any action an assessment of a monetary fine. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
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