HRS §231-92
Cash-based businesses; injunction
This section lets the special enforcement section, with the tax director's approval, sue a cash-based business in court to stop it from breaking tax laws or rules. The lawsuit can also include a fine if the law allows it.
businesses
The statute, as written — 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.
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