HAR § 18-247-4 — Payment and liability of the tax

(a) The shall be paid by the seller or any other person conveying realty, or any interests therein, by a document subject to the provision of Administrative Rules §18-247-1; except, however, in the case where the United States or any agency or instrumentality thereof or the State of Hawaii or any agency, instrumentality, or governmental or political subdivision thereof is the seller, the shall be paid by the purchaser. (b) The shall be paid at the office of the Registrar of Conveyances and shall be due and payable in any event prior to the imprinting of the seal as hereinafter provided in §18-247-5. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39, HRS. The penalty for late filing shall commence after the ninety day filing period of the taxable transaction.