Hilo Hattie is aiming to strip some holiday gift food business away from other retailers in Hawai'i, including Longs Drugs Stores and Walmart.

The company, which emerged from bankruptcy in October under new ownership, is promising to meet or beat the lowest prices on packages of chocolate-covered macadamia nuts, Kona coffee and macadamia nuts for Hawai'i residents through Dec. 24.

Local consumers can either bring in proof of a lower advertised price for Hilo Hattie to honor, or receive a rebate on an item previously purchased from Hilo Hattie if a lower price is documented elsewhere.

A receipt is required for any rebate. Also, the price guarantee is limited to items comparable in size and quality.

Hilo Hattie has seven stores on O'ahu, Maui, Kaua'i and the Big Island.

WOMAN PLEADS GUILTY IN TAX-RETURN CASE

An O'ahu woman who used her residence for short-term rentals has pleaded guilty to failing to file general excise and transient accommodations tax returns for three years.

Marlene Roth pleaded guilty to six counts of failing to file her tax returns from 2003 through 2005.

The court, over the state's objection, granted Roth a deferred acceptance of the guilty plea and she was given a one-year deferral. As part of the court's terms of the deferral, Roth was ordered to make payments toward a restitution amount of $11,479 at the rate of $120 per month. In addition, Roth must perform 600 hours of community service in lieu of a fine and was ordered to be tax compliant throughout the deferral period.

FEDERAL LOANS AVAILABLE TO BIG ISLE FARMS

The U.S. Department of Agriculture has designated the Big Island a primary natural disaster area because of losses farmers suffered from volcanic emissions this year.

Agriculture Secretary Tom Vilsack said he and President Obama understand the emissions from Kílauea volcano caused serious harm to farms.

Vilsack says the designation will provide help to hundreds of farmers who suffered significant production losses in the cut flower and fresh produce industries.

The Big Island was designated a natural disaster area Nov. 24. The action makes qualified Big Island farm operators eligible for low-interest emergency loans from the department's Farm Service Agency.