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2025 Hawaii Revised Statutes
Title 14. Taxation
237. General Excise Tax Law
237-49 Unfair competition; penalty.
Universal Citation:
HI Rev Stat § 237-49 (2025)
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§237-49 Unfair competition; penalty. No taxpayer shall advertise or hold out to the public in any manner, directly or indirectly, that the tax hereby imposed upon the taxpayer is not considered as an element in the price to the purchaser. Any person violating this section shall be fined not more than $50 for each offense. [L 1935, c 141, §23; RL 1945, §5482; RL 1955, §117-47; HRS §237-49; gen ch 1985]
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