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§237-49
Unfair competition; penalty
Fraud & financial crimes · Chapter 237 — General Excise Tax Law
No taxpayer shall advertise or hold out to the public in any manner, directly or indirectly, that the tax hereby imposed upon the taxpayer is not considered as an element in the price to the purchaser. Any person violating this section shall be fined no more than $1,000 for each offense. [L 1935, c 141, §23; RL 1945, §5482; RL 1955, §117-47; HRS §237-49; gen ch 1985; am L 2024, c 76, §3]
No Hawaiʻi pattern jury instruction (HAWJIC) has been published for this offense — prove each statutory element above on its own terms.