Section 18-231-94-01 - Fine for failure to produce license(a) A person required to be licensed or permitted under title 14, HRS (whether or not so licensed or permitted), and who fails to produce the license or permit upon demand by the special enforcement section shall be fined as follows: (1) For a first offense, a fine of $250;(2) For second and subsequent offenses, a fine of $500; provided that if the person is a cash-based business, the fine shall be $1,000.(b) A person may produce the original of the license or permit, a copy of the license or permit, a print out from the department showing that such person holds a license or permit, a completed application to the department for a license or permit along with proof of payment of any applicable license or permit fees, or a general excise tax return not older than one year along with evidence of payment of any taxes shown on such return, provided that a return that shows no taxes owing shall not be acceptable.(c) Only one citation for a violation of this section may be issued to the person in any thirty day period Every citation issued under this section shall be considered as a separate violation.(d) For purposes of this section, a person who sells at a swap meet, flea market, garage sale, farmers market, open market, trade show, or similar event shall be deemed to be engaging in business if the person sells goods and/or services of any kind in the State at more than three separate events in any taxable year, regardless of the location or amount of the sales activity, unless such person can demonstrate to the department's satisfaction that all sales occurring at one or more of such events were casual sales as defined under section 237-1, HRS. Each day that a person sells at a swap meet, flea market, garage sale, farmers market, open market or similar event shall be considered as a separate event.(e) It is an absolute defense to this section if the person produces a license or permit number on file with the department and the department confirms that the person is associated with that number and the number is valid for the purpose of that person's activities.Haw. Code R. § 18-231-94-01
[Eff 11/30/14] (Auth: HRS § 231-3(9)) (Imp: HRS § 231-94)