HAR §18-237D-12-01. Records to be kept; examination; penalties

(a) In general. Every operator and plan manager shall keep suitable records of gross rental and gross rental proceeds, or fair market rental value, in the English language for a three-year period and such other books, records of account, invoices, and copies of military orders, school registration statements, or other verifying documents, as may be required by the department. The operator or plan manager shall also make such books, records of account, and invoices as may be required by the department available or inspection by the department or the Multistate Tax Commission pursuant to chapter 255, HRS, or any authorized representative of either. (b) Penalties for noncompliance. Any person or any director, president, secretary, or treasurer of a corporation who permits, aids, or abets the corporation to violate this section shall be guilty of a misdemeanor and shall HRS §237D-8.6 HRS §237D-9 HRS §237D-10 HRS §237D-11 HRS §237D-12 §18-237D-13-01 TRANSIENT ACCOMMODATIONS TAX 237D- 30 (Unofficial Compilation as of 12/31/2025) be fined not more than $1,000 or imprisoned not more than one year, or both. [Eff 11/25/88; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §§231-34, 237D-12) §18-237D-13-01 (Reserved) §18-237D-14-01 (Reserved)