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

Universal Citation: HI Admin Rules 18-231-91-04

Current through August, 2024

(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:

(1) Personal service on the respondent, respondent's officer or director, or respondent's registered agent for service of process as shown in the records of the department of commerce and consumer affairs;

(2) Service by certified mail, restricted delivery, sent to the respondent's last known business or residence address or the address of respondent's registered agent for service of process as shown in the records of the department of commerce and consumer affairs; or

(3) If service by certified mail is not made because of refusal to accept service or because the department has been unable to ascertain the address necessary for service under paragraph (2) after reasonable and diligent inquiry, the cease and desist citation may be served by publication at least once in each of two successive weeks in a newspaper of general circulation.

(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.

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