HRS §231-92

Cash-based businesses; injunction

Read the official text at capitol.hawaii.gov ↗

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

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

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.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.