Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-91-04 - Issuance of a cease and desist citation
Current through August, 2023
(a) A cease and desist citation is both a notice of violation and an offer to settle an administrative case involving any violation of title 14, HRS, or any of the administrative rules adopted thereunder and may include a monetary fine where permitted under the applicable statutes and rules.
(b) Any duly authorized employee of the department who is assigned to the special enforcement section may issue a cease and desist citation to a person if there is reason to believe the person has violated, is violating, or is about to violate any provision of title 14, HRS, or any administrative rule adopted thereunder.
(c) A cease and desist citation may be served by:
(d) The date on which the citation is served on the respondent shall constitute the date of issuance. If the citation is served by publication under subsection (c)(3), the date of service of the citation is the last date of publication in the second successive week.
[Eff 11/30/14] (Auth: HRS § 231-3(9)) (Imp: HRS § 231-91)