§245-8  Records to be kept.  (a)  Each
wholesaler or dealer shall keep a record of:



(1)  Every sale or use of cigarettes and tobacco
products by the wholesaler or dealer;



(2)  The number and wholesale price of cigarettes;



(3)  The wholesale price of tobacco products, sold,
possessed, or used;



(4)  The taxes payable on tobacco products sold,
possessed, or used, if any; and



(5)  The amounts of stamps purchased and used,



in a form as the department may prescribe.  The
records shall be offered for inspection and examination at any time upon demand
by the department or the attorney general, and shall be preserved for a period
of five years, except that the department and the attorney general, in writing,
shall both consent to their destruction within the five-year period or either
the department or the attorney general may require that they be kept longer. 
The department, by rule, may require the wholesaler or dealer to keep other
records as it may deem necessary for the proper enforcement of this chapter.



(b)  If any wholesaler or dealer fails to keep
records from which a proper determination of the taxes due under this chapter
may be made, the department may fix the amount of the taxes for any period from
the best information obtainable by it and assess the taxes as provided in this
chapter. [L 1939, c 220, §9; RL 1945, §5758; RL 1955, §125-8; am L Sp 1959 2d,
c 1, §16; am L 1963, c 45, §8(a); HRS §245-8; gen ch 1985; am L 1993, c 220,
§13; am L 1994, c 104, §4; am L 2000, c 249, §§8, 20(2)]