2015 Hawaii Revised Statutes
TITLE 14. TAXATION
245. Cigarette Tax and Tobacco Tax Law
245-37 Sale or purchase of packages of cigarettes without stamps; fines and penalties.
[§245-37] Sale or purchase of packages of cigarettes without stamps; fines and penalties. (a) Beginning April 1, 2001, a person shall be guilty of a class C felony if the person:
(1) Is not a licensee, and knowingly possesses, keeps, stores, acquires, or transports three thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part; or
(2) Knowingly sells one thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part.
(b) Beginning April 1, 2001, a person shall be guilty of a misdemeanor if the person:
(1) Is not a licensee, and knowingly possesses, keeps, stores, acquires, or transports one thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part; or
(2) Knowingly sells less than one thousand cigarettes that do not have stamps affixed to the cigarette packages as required by this part.
(c) In addition to any other authorized disposition, a corporation found in violation of:
(1) Subsection (a) is subject to a fine in an amount not to exceed $50,000; and
(2) Subsection (b) is subject to a fine in an amount not to exceed $25,000. [L 2000, c 249, pt of §1]
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