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§ 231.95 — Hawaii Law | CourtGPT
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  4. Title 14 - Taxation231. Administration of Taxes231-1 Definitions/
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  6. § 231.95
Hawaii Legal Code

§ 231.95

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§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, §13(3); am L 2013, c 58, §1]