Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-237D-6-03 — Penalties

Penalties shall be in accordance with section 237-32, HRS. Penalties for noncompliance, such as failure to file a return or to pay tax, and interest shall be added to and become a part of the tax, when and as provided by section 231-39, HRS.

Last amended: [Eff 11/25/88] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §§231-3(9), 237-32, 237D-6)

Source: official text